state of residence for a medical resident

in article snipped-for-privacy@13g2000yql.googlegroups.com, martin lynch at snipped-for-privacy@yahoo.com wrote on 3/17/09 1:23 AM:

If you are a college student, you can easily say that your home is IL and you are only temporarily in NY. You file a NY return for your NY income because they are not reciprocal states and an IL return for everything, claiming a deduction for NY tax you paid. Each state treats this a little differently so you would have to check on how it is done for your states. Since you have not cut your ties to IL, that sounds like the path you have chosen.

On the other hand, a few years in NY would say you have moved there and that is you tax home. I suspect, that if you got a traffic ticket in NY, you would find that you should have changed your driver's license after a certain period, etc. It is certainly enough time to be considered a resident. If you do that, then you only have to file in NY and forget IL.

Uncompensated advice guaranteed correct or double your money back

Frank S. Duke, Jr. CPA Cincinnati, OH USA

How long is your medical residency supposed to last? If 2 years or over, then you have changed states. (IRS Rev Ruling 83-82 and its successors).

That RR and its successor (RR 93-86) deal with tax home and the definition of being temporarily away from your tax home as it relates to deducting travel expense. It has no "direct" bearing as to where one is domiciled or where one is a resident. State law determines where one is a resident for state tax purposes.

Katie: where are you when we need you?

successors).

I agree that those deal with a change in tax home, but certainly that is a clear indicator of a change in residency. What I was getting at with those is that 2+ years and the move is considered PERMANENT and not a temporary absence.