Managing a Residency Audit (Completed)

High-tax states like New York, New Jersey, California, and others continue to chase taxpayers who claim changes of residency. The last few years have seen a surge in moves—many spurred by COVID and the changes it brought to people’s lives—from these high-tax states to low or no-tax jurisdictions. This webinar will focus on state-level residency rules, defending changes of residency in an audit, and addressing other personal income tax issues that arise in the context of residency audits—most notably in recent audits, the state tax implications around remote work.

Who Should Attend
All CPAs, enrolled agents, tax return preparers, tax attorneys, and other practitioners who prepare New York returns and/or are responsible for preparing multistate returns for clients or advise on cross-border tax issues or disputes

Topics Covered

• Residency Audits: the Rules and What to Expect in an Audit
• Strategies for Successfully Managing a Residency Audit
• Appeals of Contested Audit Conclusions
• The Impact of Telecommuting/Remote Work on State Tax Audits

Learning Objectives

• Recognize and gain a practical understanding of the residency rules in various states
• Define the nature of the residency audit and appeals processes
• Identify key issues facing taxpayers leaving states like New York, New Jersey, and California, and strategies for defending positions in audits

Level
Overview

Instructional Method
Group: Internet-based

NASBA Field of Study
Taxes (2 hours)

Program Prerequisites
None

Advance Preparation
None