Domicile and Residency Issues for Individuals and Estates - Planning, Audits and Appeals

17.01.2017 | Sheraton, Framingham, MA

Massachusetts Society of CPAs, State Tax Conference

Richard Jones presented “Domicile and Residency Issues for Individuals and Estates – Planning, Audits and Appeals,” at the Massachusetts Society of CPAs (MSCPA) State Tax Conference.

Residency disputes continue to dominate the personal income tax cases on the docket of the Appellant Tax Board and the caseload of the DOR’s Office of Appeals. In this session, Mr. Jones discussed:

  • The Rules of the Game: Massachusetts laws and DOR guidance for determining domicile and statutory residency, and how those rules have been applied and interpreted by Massachusetts courts
  • Kiss Me Goodbye (Massachusetts): Best practices for planning and effecting a domicile change (it’s more than a checklist!)
  • Just When I Thought I Was Out…They Pull Me Back In: A procedural roadmap for navigating residency audits, appeals, litigation and settlements, with practical guidance at every turn
  • Catch Me If You Can: For nonresidents, a closer look at frequently unexpected items of Massachusetts source income, including income related to sales of business entities, stock options and in-state meetings

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