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Noonan’s Notes Blog is written by a team of Hodgson Russ tax attorneys led by the blog’s namesake, Tim Noonan. Noonan’s Notes Blog regularly provides analysis of and commentary on developments in the world of New York and multistate tax law. Noonan's Notes Blog is a winner of CreditDonkey's Best Tax Blogs Award 2017.


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New York Residency in the Spotlight: A Presidential Declaration of Florida Domicile

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As the kids were out trick-or-treating last night, The New York Times dropped yet another bombshell concerning ongoing potential tax issues for President Trump. But this one did not concern requests for copies of his tax returns; this one was generated by the President himself. 

The Times reported that, a couple of months ago, President Trump and his wife filed a Declaration of Domicile in Palm Beach County, indicating a “move” to Florida and the establishment of Florida as their primary residence. Shortly thereafter, he did what he does best, and tweeted about it:

The story spread, obviously, and Forbes also ran a piece later that evening where they, among other things, provided a helpful link to the Hodgson Russ Residency Handbook!  

Not to be outdone, Governor Cuomo quickly responded with his own public statement:

As regular readers of Noonan’s Notes know, changing domicile from one state to another is a difficult endeavor, one that requires a lot more than the mere filing of a “Declaration of Domicile.”  On the other hand, the domicile issue is heavily based on a taxpayer’s intent, and clearly the President has lots of reasons to believe he is no longer wanted in New York. If there was any doubt, Governor Cuomo’s parting message made that clear! In fact, Governor Cuomo’s tweet could be Exhibit A in the defense of the President’s residency audit….he seems to have already agreed to the move!

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