Changing Your State Tax Residency (Completed)

Date: Wednesday, October 25, 2023
Instructor: Ariele R. Doolittle, Emma M. Savino, Hodgson Russ LLP
Begin Time:  10:00am Pacific Time
11:00am Mountain Time
12:00pm Central Time
1:00pm Eastern Time
CPE Credit:  2 hours for CPAs
2 hours Federal Tax Related for EAs and OTRPs
2 hours Federal Tax Law for CTEC

Even with the pandemic in the rearview mirror, individuals are still moving out of high tax states in record numbers. These moves can trigger significant state income tax consequences. Moreover, state tax jurisdictions are increasingly auditing changes in resident status. This program from the residency experts at Hodgson Russ LLP will discuss the state income tax issues that accompany residency changes, including an overview of the associated nonresident allocation issues.

Topics Covered

  • Differing state-level definitions of the term "resident"
  • Exceptions to residency
  • Overview of nonresident allocation issues
  • Resident credits considerations
  • Case studies/examples

Learning Objectives

  • Understand the varying state-level definitions of "resident"
  • Navigate the nuances of statutory residency tests
  • Identify state resident credit considerations
  • Recognize key audit issues accompanying residency changes


Instructional Method
Group: Internet-based

NASBA Field of Study
Taxes (2 hours)

Program Prerequisites

Advance Preparation

 Chat — Books Support