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Form ET 141199, New York State Estate Tax Domicile

Form ET 141199, New York State Estate Tax Domicile

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One item which has become especially important  due to the truly mobile world embraced by the pandemic is your residency for New York  purposes. The determination of whether   you're a New York resident is crucial because  as a New York resident you're taxed on the   worldwide income and as a non-resident  you're only taxed on the income sourced   or deemed earned in the state. You're generally  considered a resident for New York purposes if   you were deemed to be domiciled in the state or if  you're a statutory resident. Domicile has a lot to   do with intent. New York defines domicile as the  place you intend to have as your permanent home,   where your permanent home is located, and the  place you intend to return to after being away.   You can have many homes, but only one domicile.  Even if you're not deemed domiciled in New York   state, you're considered a resident if you  maintain a permanent pla

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