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Self-Study Courses

State Income Tax & Domicile Considerations

1 CPE Credits $60.00/credit hour
★ ★ ★ ★ ★ 5.0 (3 ratings)
This course explores state income tax rules and the critical role of domicile in determining tax liability. Participants will examine residency and domicile distinctions, key factors for establishing domicile, and strategies to manage state tax obligations, particularly during changes in residence or multi-state scenarios.

Publication Date: September 2025

Topics Covered

  • State Income Tax - Historical Review
  • Reviewing Tax Friendly States
  • Special Persons & Considerations
  • Establishing / Changing Domicile

Learning Objectives

  • Explain the importance of domicile in determining state income tax liability
  • Identify factors used to establish domicile for state tax purposes
  • Explain how residency rules impact state income tax obligations
  • Explain how to analyze strategies to manage state tax exposure during domicile changes
  • Explain how to evaluate the interplay between state income tax and multi-state residency scenarios

Level
Overview

Instructional Method
Self-Study

NASBA Field of Study
Taxes (1 hour)

Program Prerequisites
None

Advance Preparation
None

Instructor

Daniel Johnson

Dan is an experienced financial professional based in Chicago, IL. He currently serves as an Advanced Planning Advisor at Focus Partners, a nationwide registered investment advisory firm. In this role, he provides specialized consulting for advisors handling complex financial planning, tax, and estate cases, develops advanced planning resources, and delivers firmwide training presentations to enhance advisor capabilities.

In addition to his consulting role, Dan is the founder of Principles Financial Consulting, LLC, where he offers specialized consulting to private advisors and develops educational webinars and content for financial education providers. He also serves as a part-time instructor at UCLA Extension, teaching tax, retirement, and estate planning courses to professionals pursuing CPA, IRS EA, and CFP certifications.

Previously, Dan was Director of Training and Development at Cerity Partners, a nationwide RIA with approximately $120B in AUM, where he led the firm’s internal training initiatives and established consistent standards across regional offices. Earlier, he was Program Director at the College for Financial Planning, where he created and directed the SE-AWMA graduate program, generating $500K in revenue with a 90% graduation rate and securing major corporate clients including US Bank, Bank of America, Vanguard, Charles Schwab, LPL Financial, Merrill Lynch, and Wells Fargo.

At Kaplan Professional, Dan developed online training programs, CE webinars, and educational materials for financial professionals seeking to obtain or maintain federal and state licenses, certifications, and designations, including FINRA registered representatives, state insurance agents, and NASBA CPAs/EAs.

Dan began his career as a financial advisor in the Twin Cities, providing guidance to a diverse clientele of individuals, families, business owners, and executives nationwide.

He holds an undergraduate degree from the University of Minnesota Duluth, graduate degrees from the College for Financial Planning and Warwick University, and professional designations including CFP®, IRS Enrolled Agent, and Accredited Estate Planner (AEP).
$60.00 / 1 CPE
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