State Residency

[Taxadvisor VA]

TP elected to get a Drivers License & establish Voting record in WA state. He does currently live in VA with his wife. Their plans are to buy a home in the state of Washington sometime soon but ptobably not by the end of 2015.
He did make this switch on May 15, 2014.
Question- Is he considered a part year resident of VA from Jan 1, 2014 to May 14, 2014 and WA from May 15, 2014 to Dec 31, 2014?? His wife does have earned income while his income is mainly passive income.

Potential Answer- Since the TP is considered a domiciliary (legal resident) of VA b/c his permanent home is VA than the fact that he did make steps to establish residency in the state of WA does not change the fact of where he resides. In addition, I do believe that he is considered an actual resident b/c he lived in VA more than 183 days in 2014.

Am I on the right path? ___________

Thanks, Taxadvisor VA

[Burke]

You are. Getting a driver's license in another state does nothing to change his residency. If he lived here all year, he is a full-year resident for VA tax purposes.

[spanel]

TP elected to get a Drivers License & establish Voting record in WA state. He does currently live in VA with his wife. Their plans are to buy a home in the state of Washington sometime soon but ptobably not by the end of 2015.
He did make this switch on May 15, 2014.
Question- Is he considered a part year resident of VA from Jan 1, 2014 to May 14, 2014 and WA from May 15, 2014 to Dec 31, 2014?? His wife does have earned income while his income is mainly passive income.

Potential Answer- Since the TP is considered a domiciliary (legal resident) of VA b/c his permanent home is VA than the fact that he did make steps to establish residency in the state of WA does not change the fact of where he resides. In addition, I do believe that he is considered an actual resident b/c he lived in VA more than 183 days in 2014.

Am I on the right path? ___________

Thanks, Taxadvisor VA

How can you get a D/L and change your voting district without a WA address?!?

chris

[dtlee]

I think you are on the right path, but you really need to check the residency requirements for both states and determine if he meets the requirements of one or both. For New York, it does not matter where you vote nor what state is on your drivers license.

I have seen some taxpayers try to avoid New York taxes only to become residents of two states (which is a pain to file because each state gets a credit for the taxes paid to the other state).

[Roland Slugg]

How can you get a D/L and change your voting district without a WA address?

I was wondering the same thing. He must have used a friend's or relative's address in order to do that ... a minor fraud at the very least.

I would be wary of this guy.

[TAXNJ]

Think so

TP elected to get a Drivers License & establish Voting record in WA state. He does currently live in VA with his wife. Their plans are to buy a home in the state of Washington sometime soon but ptobably not by the end of 2015.
He did make this switch on May 15, 2014.
Question- Is he considered a part year resident of VA from Jan 1, 2014 to May 14, 2014 and WA from May 15, 2014 to Dec 31, 2014?? His wife does have earned income while his income is mainly passive income.

Potential Answer- Since the TP is considered a domiciliary (legal resident) of VA b/c his permanent home is VA than the fact that he did make steps to establish residency in the state of WA does not change the fact of where he resides. In addition, I do believe that he is considered an actual resident b/c he lived in VA more than 183 days in 2014.

Am I on the right path? ___________

Thanks, Taxadvisor VA

Based on you potential answer "considered an actual resident b/c he lived in VA more than 183 days in 2014" is straight from VA instructions page 5. Also, see page 6 Part Year Resident as to how it applies to your situation.

As you know, once you client becomes a resident of WA - no problem because "Washington State does not have a personal or corporate income tax."

[taxea]

documentation of residency usually includes: drivers license, vehicle registration,, voter registration, where children attend school, utility bills, employment location and time spent living in the state.