Statutory Analysis
Authority Guides
Deep analysis of state residency audits, domicile rules, and exit strategies based on FTB manuals and tax authority protocols.
Residency•2025-01-15
California Residency & Domicile: The 2025 Audit Manual
A deep dive into the FTB manual’s "Closest Connection" test and how it affects high-earners.
Read Full Analysis →Residency•2025-02-01
The 183-Day Rule in New York: Beyond the Calendar
Understanding the "Permanent Place of Abode" (PPA) test for New York City and State exits.
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