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 email@example.com 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.