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03/13/2019

Relocating From California To Nevada For Tax Purposes.

19 Factors Commonly Used To Determin Residency.

Changing residency generally requires showing that a taxpayer left the state without any intention of returning and has located elsewhere with the intention of remaining there indefinitely. The “closest connections test” is commonly used to analyze the question of a taxpayer’s residency. The test considers 19 factors, which the California State Board of Equalization outlined in the Appeals of Stephen D. Bragg.

Factors For Establishing Residency Include:

  1. The location of all of the taxpayer’s residential real property and the approximate sizes and values of each of the residences;
  2. The state wherein the taxpayer’s spouse and children reside;
  3. The state wherein the taxpayer’s children attend school;
  4. The state wherein the taxpayer claims the homeowner’s property tax exemption on a residence;
  5. The taxpayer’s telephone records (i.e.1, the origination point of taxpayer’s telephone calls);
  6. The number of days the taxpayer spends in California versus the number of days the taxpayer spends in other states and the general purpose of such days (i.e., vacation, business, etc.);
  7. The location where the taxpayer files his tax returns, both federal and state, and the state of residence claimed by the taxpayer on such returns;
  8. The location of the taxpayer’s bank and savings accounts;
  9. The origination point of the taxpayer’s checking account transactions and credit card transactions;
  10. The state wherein the taxpayer maintains memberships in social, religious and professional organizations;
  11. The state wherein the taxpayer registers his automobiles;
  12. The state wherein the taxpayer maintains a driver’s license;
  13. The state wherein the taxpayer maintains voter registration and the taxpayer’s voting participation history;
  14. The state wherein the taxpayer obtains professional services, such as doctors, dentists, accountants and attorneys;
  15. The state wherein the taxpayer is employed;
  16. The state wherein the taxpayer maintains or owns business interests;
  17. The state wherein the taxpayer holds a professional license or licenses;
  18. The state wherein the taxpayer owns investment real property; and
  19. The indications in affidavits from various individuals discussing the taxpayer’s residency.
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https://tax.nv.gov/

http://www.search-california-law.com/research/ca/RTC/17014./Cal-Rev–Tax-Code-Section-17014/text.html

https://www.leg.state.nv.us/NRS/NRS-041.html#NRS041Sec191

All information provided is deemed reliable, but is not guaranteed and should be independently verified by tax and legal professionals from the State you intend to vacate AND the State You Will Be Relocatoing To.

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