The byline for this week’s blog is simply not true. As are many things you might hear on the golf course, especially as they relate to changing one’s residency for income tax purposes.
I’ve written about this topic many times before, but it can’t be repeated often enough. Spending less than 184 days in certain jurisdictions (New York, New Jersey, Connecticut, Pennsylvania, and most others) is not going to be enough in and of itself to break a long-standing taxing relationship with the jurisdiction.
The “I heard it on the golf course” approach to changing residency just doesn’t work. For those of you who don’t play golf, that approach usually consists of buying a home in a low or no tax jurisdiction, changing your voter registration and driver’s license, and going to the county clerk to declare your domicile in that new jurisdiction. Some golf buddies even go as far to suggest that it doesn’t matter if you are in the jurisdiction for more than 183 days, as long as you don’t sleep at the house or apartment.