There are two very disparate pursuits in which I have partaken for almost 30 years; marriage and residency audits. While the burden of proof in relationships and audits may be different, inferences drawn and conclusions reached hastily can be a disaster for both. While no one knows the rules for lasting relationships, readers of my blog know that many jurisdictions use a two-pronged approach to determining whether an individual taxpayer is a resident for state tax purposes.
First and foremost is domicile. With certain exceptions, if an individual is domiciled in a state, they will be a tax resident of a state. The so-called statutory residency test looks to whether one has a permanent place of abode in the jurisdiction and whether more than 183 days have been spent in the jurisdiction. I have blogged extensively about the intricacies of these tests and browsing through the previous blogs at http://blogs.berdonllp.com/topic/salt-talk is highly recommended.
While I would love to list some of the inferences to be drawn, conclusions (false or otherwise) reached and relationship consequences thereof, my spouse has strongly advised me to stick to what I know best. Here are some of the inferences, hasty conclusions, and traps I have heard over the years.