DOMICILE – “I Don’t Live There Any More!”

The fundamental authority a state has to tax its residents is effectuated by the concept of domicile. It empowers the jurisdiction to tax the individual on his or her worldwide income regardless of where it was earned. Knowing where someone is domiciled is without question an essential ingredient of state tax law.

A domicile is where an individual has his or her home. It determines the personal law that follows that individual wherever they may travel. Because the state provides laws and services for the benefit if its residents, it has the authority not only to impose an income tax on their worldwide income, but also an estate tax on the property that they pass onto their heirs at death.

“I don’t live there any more” often becomes a common epithet heard by tax practitioners when a client believes they don’t live in Massachusetts anymore. a non-filer, because if true, an individual’s tax liability to the Commonwealth may disappear or be greatly reduced.

This course assists tax professionals by exploring what the common law meaning of domicile is, how a person’s domicile is determined as well as how a change of domicile occurs coupled with a review of the legal terminology necessary to understand the concept. And the procedures used by Massachusetts and other jurisdictions in examining this issue.

Registration Form: Fall 2025 CPE Registration Form