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Glenn Rybacki gives an in-depth summary on what domicile is and the preparations necessary for a potential audit in "Domicile Changes and Audits Increase in Connecticut," his latest entry in State Tax Notes. Like many states, Connecticut taxes a taxpayer's income if they are either domiciled or a resident of the state. Two concepts that will often confuse and cause issues for a taxpayer. Recently, a growing number of residents of Connecticut have been looking to change their domicile to another state, causing the number of income tax and estate tax audits to increase. Changing domicile is a difficult process and the state will not make it any easier. It requires expert advice, detailed planning and an understanding of the process. Rybacki explains domicile and the process for changing it.
