A.G. Kalman wrote:
- quote -

This is true in almost every state that imposes a
comprehensive individual income tax. Almost every state
defines a tax resident to include anyone who is domiciled in
the state; some states (e.g., California) allow a
domiciliary to be a nonresident under certain circumstances.
We generally refer to these individuals as "domiciliary
residents." Almost every state also defines a tax resident
to include anyone who is domiciled elsewhere, but who has a
significant presence in the state. These individuals may be
called "statutory residents."

I say "almost" every state because I think there may be one
or two states that still define a residence only with regard
to domicile. I thought I remembered that Massachusetts was
an example of that, but I just checked and it also has a
statutory residence definition (a 183-day rule). So I can't
think of an exception to this general rule, although there
may be one or two out there.

It is very easy to be a domiciliary resident of one state
and a statutory resident of another at the same time.

Katie in San Diego

The foregoing is intended for educational purposes only and
does not constitute legal or professional advice.

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Katie wrote:
[snip]

- quote -

Just to add to Katie's comment... CA has separate
definitions for domicile and residency. It is quite
possible to be a tax resident of CA and have your domicile
in another state. If that other state defines a resident as
one who is domiciled in that state, then voila!, you are a
tax resident in two states.

--
Alan
http://taxtopics.net

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- quote -

My point was that establishing Florida residence (for
whatever purpose -- Florida has no definition of residence
for income tax purposes, because it has no income tax) is
not the same as establishing nonresidence in any other
state. Each state defines residence by its own terms, and
it is entirely possible, and frequently happens, that an
individual is a tax resident of two states at the same time.

Katie in San Diego

The foregoing is intended for educational purposes only and
does not constitute legal or professional advice.

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- quote -

The purpose of the list was not to determine what is
determinative. It is, as stated, merely a list of ways to
establish Florida residence.

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William Brenner wrote:

- quote -

Establishing Florida residence is not the issue. The issue
is establishing nonresidence in New Jersey.

All of the above are items that are taken into account in
determining whether an individual has changed domicile from
one state to another. However, none is determinative, and
the whole list would not be determinative if the individual
still maintained a place of abode in New Jersey and spent
significant amounts of time there.

Katie in San Diego

The foregoing is intended for educational purposes only and
does not constitute legal or professional advice.

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Florida residence can be established by some or all of the
following:

Voter Registration
Driver License (That's what they call it)
Vehicle Registration
Homestead Exemption
Payment of Intangible Tax

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outofpocket wrote:

- quote -

Changing domicile is not a matter of declaration. In order
to change your domicile, you must (1) move away from your
former home; (2) move to and reside in a new location; and
(3) intend to make your home in the new location permanently
or indefinitely.

If you meet all three of those requirements, you are a
nonresident of NJ and are taxable only on income from NJ
sources. By federal statute, NJ cannot tax your IRA
distributions, even if you performed all of the services to
create the IRA in NJ.

If your domicile remains in NJ, then you are a resident
there, taxable on all of your income, regardless of source.

Katie in San Diego

The foregoing is intended for educational purposes only and
does not constitute legal or professional advice.

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outofpocket wrote:

- quote -

Well, if you have truly changed your domicile to FL, you are
a nonresident of NJ. In that case, NJ has no power to tax
your IRA distributions.

However, changing domicile is not a matter of declaration.
In order to do that, you must (1) move away from your
previous domicile; (2) move to and reside in a new location;
and (2) intend to remain in the new location permanently or
indefinitely. Whether you have made an effective change of
domicile depends on all of the facts and circumstances. If
you are still domiciled in NJ, you are a tax resident there,
subject to tax on all of your income.

Katie in San Diego

The foregoing is intended for educational purposes only and
does not constitute legal or professional advice.

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"outofpocket" <outofpocket[at]bellsouth.net> wrote

- quote -

If you even have to file a NJ return, you would now be a
non-resident.

--
Paul A. Thomas, CPA
Athens, Georgia
taxman at negia.net

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I am retired and declared FL as my domicle on 1/1/04, but
maintain a NJ home that I use for about 3 months of the
year. I pay NJ property tax. All of my income is in the
form of distributions from an IRA. What is my filing status
for NJ.

TIA!

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