SALT TALK: Terminating Your NYC Domicile and Establishing a NYS Only Domicile

Posted by Wayne K. Berkowitz CPA, J.D., LL.M. on May 19, 2020 12:31:48 PM
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As my readers know, domicile is generally defined as the place that you intend to be your permanent home – the place to which you return whenever absent. For those who want to change from a New York City to a New York State domicile, NY law requires that you prove by clear and convincing evidence that you have abandoned your NYC domicile and established a new domicile elsewhere.

Due to its subjective nature, determining where one is domiciled involves a fact-intensive analysis. To help readers understand the factors considered most important by New York State and City I have developed the following.

If you have questions contact me at or your Berdon Advisor.

Wayne Berkowitz, a tax partner and co-leader of the State and Local Tax Group at Berdon LLP, advises on the unique requirements of governments and municipalities across the nation.




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