JS 팬클럽 회원분들께
그럼 글쓴이는 어떤 주에서도 resident가 아닌 건가요? C 주에서는 무려 9개월 살았는데도 part year resident라고 주장하는 용기에 대해서는 뭐라고 실드를 칠건지 궁금합니다
What does ‘domicile’ mean?
For income tax purposes, the term “domicile” means that a resident considers a state to be their permanent place of legal residency, “true home” or the place they return to after being away.
An individual can have only one domicile at a time. However, depending on if you keep a home within a state and the amount of time spent within that state, you can also be considered a “statutory resident” of another state and be required to pay income taxes there as well as in your domicile state.
183-day rule
Your physical presence in a state plays an important role in determining your residency status. Usually, spending over half a year, or more than 183 days, in a particular state will render you a statutory resident and could make you liable for taxes in that state.