State your State: How Current State Tax Residency Laws Make It Difficult to Determine a Taxpayer’s State of Residence

Authors

Ashley Moulis

Abstract

Of the 41 states that impose a state income tax, each has adopted its own framework for making residency determinations. Because residency provides one of the two bases for a state to claim taxing jurisdiction, the determination of residency can have a significant impact on taxpayers. While the majority of states have incorporated both a domicile and statutory tax residency test, the nuances of how these tests are applied differ from state to state, opening the door to confusion as to which state(s) a taxpayer may owe taxes. To provide both clarity to taxpayers and to avoid the potential for double income taxation based on multiple states claiming a taxpayer as a resident, states should adopt uniform statutory residency laws.

First Page

242

Recommended Citation

Ashley Moulis, State your State: How Current State Tax Residency Laws Make It Difficult to Determine a Taxpayer’s State of Residence, 9 Bus. Entrepreneurship & Tax L. Rev. 242 (2025).
Available at: https://scholarship.law.missouri.edu/betr/vol9/iss2/10