TomD8
Level 15

State tax filing

I can see some ambiguity between sections 27 and 32 of the statute, but the words "establishes residency" normally refers to domiciliary residency.  Your domiciliary residency never changed from Florida.  Also, your situation in 2022 precisely fits KY's definition of "resident" for tax purposes.  I think that 32 is the overriding paragraph.

 

A change of domicile normally involves both abandoning one's domicile in the "old" state and then establishing it in the "new" state.  Some state statutes make this explicit; some do not.

 

Of course you're free to interpret the law as you see fit, but in the event of a residency audit I suspect KY will determine that for tax purposes you were a resident of KY in 2022, not a part-year resident.

 

 

**Answers are correct to the best of my ability but do not constitute tax or legal advice.

View solution in original post