Thursday, November 5, 2026
11:25 AM
to
12:25 PM
Back to Event
Tax/Corporate Track
Presented by the Estates and Probate, and Tax Law Sections
About the Program
The state in which a person is domiciled carries with it significant tax ramifications. From an income tax perspective, each year a person is domiciled in a state with an income tax the person must pay that state tax on their world-wide income. Domicile, however, is not just an issue for income tax purposes. To the contrary, domicile is often a significant issue in the estate tax context, as the state in which a decedent was domiciled at the time of death would have the ability to tax the decedent’s entire estate. Given this, it is clear that domicile is a significant issue. That said, how does one determine his or her domicile? This session will answer that question and many more!
The panel will go through the various statutes and regulations governing domicile, as well as significant court cases. In addition, the panel will discuss best practices for planning and compliance for tax professionals and their clients, as well as provide insights into the issues practitioners are likely to encounter if a taxing agency challenges or disagrees with the position you take relative to the state of domicile of your client.
You Will Learn
- An overview of the basics of domicile, including a review of the various statutes, regulations, and court cases concerning domicile
- About insights into the audit and associated administrative processes of taxing authorities related to issues of domicile
- About the common misconceptions and the common mistakes that are made when considering the issue of domicile
- About experienced insights into litigating a domicile issue
Who Should Attend
Any tax lawyer interested in how to address domicile issues with respect to planning issues or litigation.
Credit
CT: 1.0 CLE Credit (General)
NY: 1.0 CLE Credit (AOP)
1.0 Paralegal CE Credit (General)
The Connecticut Bar Association/CT Bar Institute is an accredited provider of New York State CLE. This program qualifies for newly admitted and experienced attorneys CLE credits.
Attorneys seeking NY CLE credit who have been admitted to the New York State Bar for two years or less must attend the live seminar for skills or ethics credit, a fully interactive videoconference, or simultaneous transmission with synchronous interactivity. Diversity, Inclusion and Elimination of Bias CLE credits are only available as non-transitional credits. For further information please see the NYCourts.gov page on CLE: http://ww2.nycourts.gov/attorneys/cle/index.shtml.