A recent UT tax case provides another example of how states determine residency and is of special interest to our clients who earn foreign income.
The case involves an individual that worked in a foreign country during 2012 and 2013 but still kept a drivers license, car registration and his spouse/kids in UT. The case is instructive as it outlines the items that are evidence of continuing domicile. Below is an excerpt from the UT tax code. Notice the reference to a drivers license (i), vehicle registration (vi), and address on tax return (ix) as proof of residency for tax purposes.
As we always advise clients, be sure that when MOVING away from a state to not only “depart” but “arrive” as well. In other words, sever the old residential ties and establish new ones. Don’t let the old drivers license and car registration linger in active status.
(Utah State Tax Commission, UT—Commission Decision, Appeal No. 15-1332,Utah,(Jun. 27, 2016)
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