@Anonymous_ wrote:
@Opus 17 wrote:
Separately, there is a tax concept called domicile.......There is no single factor that determines where your domicile....
Domicile is a legal concept and is based upon one factor; intent.
Domicile is the place where you live (or have lived) and where you intend to return whenever you are absent therefrom.
If a taxing authority is trying to determine where someone is domiciled (such as a state that wants to assess residential income tax), they will apply a multi-factor test such as I have suggested, because thankfully they can't actually read taxpayes' minds (yet). See for example page 40 of the NYS income tax filing instructions, which uses 1190 words to discuss residency and domicile.
https://www.tax.ny.gov/pdf/current_forms/it/it201i.pdf
In this case, the intent of the taxpayer is to change their "principal residence"; the question is, will they have in fact changed their principal residence before Sept 30, 2022.
