I looked in the TTB index to see if there was anything on this topic but could not locate. I thought at one time there was such a thing as a residency test to determine the taxpayer resident tax state. I have a client whose only income is 1099-R and 1099-Int. The client resided in AZ on 12/31/08 but the client has property in another state that has NO state income tax so the client asked me if the NO income state could be the state of residence for the entire tax year. I believe it has to do with which ever home my client spent the most time in the tax year?
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State Residency Tests
AZ go to Ariz DOR and look up what constitutes their residency Standards.
I know for Calif, it the t/p has a driver's license, registers a vehicle, and has voter reigstration in California he is presumed to have close ties to California and California will tax that taxpayer as a Resident. There have even been times that California has tried to say a t/p is a resident just by having a brokerage account or a bank account in California.
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State Instructions
Read the instructions for the two states in question. Each will have their own definitions of residence, domicile, etc., perhaps with reference to time spent or "ties to the communty" or other issues. Some use 183 days as a marker. Since 2008 was a leap year, you could have TWO resident states. Of course, you can for other reasons, also. CT has many retirees in FL who still own CT property or have other ties to CT. They give no safe harbor to no longer be a CT resident. Facts and circumstances!Comment
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ITP 92-1 AZ Individual Inc Tax Procedure
Found it. See here in AZ we have this virtually forever driver license where as you do not have to take any exam for many many years. Senior citizens love this. My license is good for about 20 yrs. The state in which the TP driver’s license was issued is a contributing factor for the AZ residency test. Oh, did I forget, AZ is in desperate need of money.Comment
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About 5 years ago we had a new client move here from AZ. When I checked his ID, I almost fell over! I couldn't believe that it didn't expire for 20 years. It actually crossed my mind that it might be fake. HaHa.Originally posted by AZ-Tax View Post
I always thought one reason the states had the license expire every 4 years or so was to get the fee to renew it. AZ needs to rethink the 20 year idea. They could get alot more revenue!!!You have the right to remain silent. Anything you say will be misquoted, then used against you.Comment
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However on Drivers License
Might not occur in all states, but it is my understanding that when you apply for a NEW driver's license in another State, the OLD state Drivers License is cancelled. And to obtain that States Auto Insurance, you must also have that States Drivers License.
Example, I moved to NC in 2007, and I had to forfeit my Calif drivers license, so all I have is a NC drivers license. I could not obtain NC Auto insurance without NC Driver's License and my California Insurance would only cover me for 30 days on the move/transistion. If I take up residence in Calif once again (I doubt it) then I would have to turn in my NC driver's license to obtain a California Drivers License and my California Auto Insurance.
I am not sure how many states will allow you to have more than one State's Drivers Licensed Issued.
SandyComment
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Auto Registrations
I also believe that AZ and I think it is Oregon Auto Registration/License fees are very inexpensive compared to California and some other States I can't complain about NC at this point.
SandyComment
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I recently answered this in another post...the courts consider state of residency as:
where you are registered to vote, where your vehicle is registered, where your kids go to school, where you pay property tax, where your mail is delivered, where your drivers license is issued. taxeaBelieve nothing you have not personally researched and verified.Comment
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ST, interesting that you were forced to obtain an NC dr license
I also have an auto/homeowners insurance agency here in AZ. I have sold auto insurance to many people here in AZ who have a AZ address but had an out of state drivers license. I guess this is also a state by state rule.Comment
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not legal
registering a car out of state to skirt paying local fees is not legal or ethical either. CA goes after these people, I don't know about other states. This started well over 10 years ago. taxeaBelieve nothing you have not personally researched and verified.Comment
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