About the Course
Introduction
This course will focus on issues to consider when taxpayers relocate or consider relocating to other states. Buying a house in a state is not enough to establish residency. Avoiding dual residency may be more critical than establishing residency in the new state. Listen as our authoritative panel explains how to establish domicile in a new state, sever ties with the old state, and address other state taxation concerns that practitioners should consider to properly advise transient clients.
Description
Taxpayers who move to a new state may assume they are a resident. However, determining whether a taxpayer has actually established domicile for tax purposes is critical. It determines which states require a return and a taxpayer's residency status in those states.
Clients living in California, New York, and other high-tax states ask whether they can relocate to low-income or no-income tax states such as Nevada, Florida, or Texas. However, each state has different factors a taxpayer must meet when changing domicile to another state.
States are generally reluctant to relinquish high-income taxpayers and aggressively audit these moves. The relocated taxpayer bears the burden of proving residency. New York alone collected over $3 billion from residency audits during its 2022-2023 tax year.
Looking only at a state's top tax rate can be misleading. Some states offer credits that may be significant to clients; others allow exemptions. Still, others have high property and sales tax rates. Tax advisers must also consider the "jock tax," taxes charged on interest and dividends in "no" income tax states, and similar unique taxes that some states impose.
Listen as our panel of experts explains the primary ways a taxpayer can defend his domicile, separate from his former state of residency, and ensure he or she hasn't overlooked other tax issues when moving to a new state.
Presented By
Ms. Doolittle focuses her practice on state and local tax matters, including civil and criminal tax controversies, with an emphasis on New York State tax litigation. Her experience includes personal income, franchise, sales and use, and fuel taxes. Ms. Doolittle has successfully represented clients before state agencies and in state and federal court actions and appeals. She also advises clients on tax planning, residency planning, and other administrative law matters. A considerable portion of Ms. Doolittle's practice centers on state residency and allocation issues. This includes advising clients prospectively as they are planning a move to a new location and also representing individuals facing state residency audits and appeals. She also counsels business owners regarding complex multistate tax and allocation issues, which often accompany residency changes.
.jpg)
Ms. Friedrich concentrates her practice on the resolution of federal and New York State tax controversies which include IRS and NYS tax collections, residency/domicile matters, sales tax audits, and penalty abatements.
Mr. Rinder is a licensed Certified Public Accountant in Florida, New Jersey and New York with more than 40 years of public accounting experience. He is certified in Financial Forensics; he is a Certified Fraud Examiner and is accredited in Business Valuations. Mr. Rinder has been qualified as an expert by the state and federal courts in New Jersey, New York, Connecticut and Florida. His services clients in the construction, distribution, and manufacturing industries and consults law firms. He services clients by providing audit, forensic accounting, fraud investigation, litigation support, business valuation, matrimonial accounting, and business consulting. Mr. Rinder is a member of the American Institute of Certified Public Accountants, Florida Institute of Certified Public Accountants, and the New Jersey Society of Certified Public Accountants. He is also a member of the Association of Certified Fraud Examiners. Mr. Rinder is a Diplomate of the Board of Forensic Accounting (DABFA).
Mr. Weinberg has extensive experience with income/franchise tax, sales and use tax, real estate transfer tax, and individual income tax residency and domicile issues.
-
BARBRI is a NASBA CPE sponsor and this 110-minute webinar is accredited for 2.0 CPE credits.
Date + Time
- event
Wednesday, December 2, 2026
- schedule
1:00 PM ET/10:00 AM PT
I. Establishing domicile
II. Terminating residency
III. Filing part-year and nonresident returns
IV. Other considerations when choosing a state
The panel will review these and other important issues:
- Establishing residency in a new state
- Severing ties with the previous residency state
- Factors to consider other than the state's income tax rate
- State approaches for determining residency
Learning Objectives
After completing this course, you will be able to:
- Distinguish among taxpayer's place of abode, residency, and domicile
- Determine how to successfully change the taxpayer's domicile for state tax purposes
- Recognize the factors that are used to determine the taxpayer's primary place of abode and domicile
- Establish how days spent in a state are calculated in determining a taxpayer's permanent place of abode
- Ascertain the factors used in determining a taxpayer's source income from a state
- Field of Study: Taxes
- Level of Knowledge: Intermediate
- Advance Preparation: None
- Teaching Method: Seminar/Lecture
- Delivery Method: Group-Internet (via computer)
- Attendance Monitoring Method: Attendance is monitored electronically via a participant's PIN and through a series of attendance verification prompts displayed throughout the program
- Prerequisite:
Three years+ business or public firm experience preparing complex tax forms and schedules, supervising other preparers or accountants. Specific knowledge and understanding of pass-through taxation, including taxation of partnerships, S corporations and sole proprietorships, qualified business income, net operating losses and loss limitations; familiarity with net operating loss carry-backs, carry-forwards and carried interests.
BARBRI, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of Accountancy have final authority on the acceptance of individual courses for CPE Credits. Complaints regarding registered sponsons may be submitted to NASBA through its website: www.nasbaregistry.org.
BARBRI CE webinars-powered by Barbri-are backed by our 100% unconditional money-back guarantee: If you are not satisfied with any of our products, simply let us know and get a full refund. Contact us at 1-800-926-7926 .
Related Courses
How Tax Professionals are Leveraging AI: Practical Applications, Governance, Ethics, and Risk Management
Wednesday, November 18, 2026
1:00 PM ET/10:00 AM PT
Ethical Issues in Tax Practice: Real-Life Dilemmas, Gray Areas, and Professional Responsibilities
Wednesday, November 4, 2026
1:00 PM ET/10:00 AM PT
Trump Accounts: Navigating Form 4547 Elections, Auto Accounts, $1,000 Contribution, Employer Contributions, Gift Taxes
Wednesday, January 13, 2027
1:00 PM ET/10:00 AM PT
Recommended Resources
