State Residency and Domicile: Tax Planning

Category: On Demand

Member Price: $180

Non-Member Price: $225

Product Code: ON093823

Areas of Law: Taxation

CLE Credits
NJ CLE:NJ CLE information: This program has been approved by the Board on Continuing Legal Education of the Supreme Court of New Jersey for 2.4 hours of total CLE credit (Full Credits Available: NJ General: 2.4).
NY CLE (t&nt):NY Professional Practice Non-Transitional: 2.0
PA CLE:PA Substantive Credit: 2.0
$8.00 fee – separate check payable to NJICLE must be submitted at the end of the program




Whether you’re a tax attorney or an estate planning attorney, often times clients move out of state and they seek your advice on the impact the move will have on their tax and estate plans. Do you know what to tell them? This brand-new program covers what you should be telling your relocating clients. Our panel will take you through common traps and tips so you can help your clients navigate their moves without getting tripped up. Purchase today!


  • Statutory residence rules for determining whether an individual is a resident or non-resident.
  • Determining domicile including the secondary factors that are analyzed to determine whether someone is a NJ domiciliary.
  • Basic income allocation rules that must be reviewed when residents of NJ become non-residents.
  • The Residency of Trusts: Tax Planning and Tax Traps for State Income Taxation of Trusts- Whether or not a state or states can tax a Trust on all of its income depends upon different factors
  • Does New Jersey have an “exit tax”?
  • Do other states acknowledge existing tax and estate planning documents?
  • and more!


Founded in 1899, the NJSBA is the largest organization of attorneys, judges and legal professionals in New Jersey. At the core of our mission is improving the lives of our members, advancing the rule of law and serving as the voice of the profession. With 85 sections and committees, the NJSBA allows attorney to benefit from being part of the most wide-reaching legal association in the state, while still cultivating expertise and building networks within specialized practice areas.



The New Jersey State Bar Association is committed to promoting and fostering a diverse and inclusive bar association. The Association recognizes that the broad concept of diversity includes race, ethnicity, gender, gender identity, sexual orientation, religion, age and disability. The NJSBA fosters and promotes an inclusive environment that gives value to the unique contributions of diverse individuals and organizations in all aspects of the Association.

Learn More


The NJSBA Legal and  Government Affairs Department serves as the liaison between NJSBA members and the state’s three branches of government.

News and Press Publications

Learn more about the accomplishments of the Association, its members and events from regular news updates, press releases, and our award-winning magazine.



Read the comments, reports, resolutions and Board of Trustee news from the state’s largest organization of lawyers, judges and legal professionals.


Statements and Positions

The NJSBA is the voice of the profession and takes public positions on a range of issues with the legal community and government officials. It also takes positions on legislation and files friend-of-the-court briefs on matters that impact the profession.


Photo Galleries

Check out photos from recent NJSBA events.

View Photo Albums


New Jersey State Bar Association

Contact NJSBA

NJSBA Contact Us Form

Contact Info

One Constitution Square
New Brunswick, NJ 08901

9 a.m. to 5 p.m., Monday - Friday

Fax 732-249-2815

Email us

Book Store

Authoritative. Comprehensive. The Industry Standard.

NJICLE legal treatises and books are written for New Jersey attorneys, by New Jersey attorneys. Our comprehensive library of books and treatises form the State’s most inclusive series of regionally focused legal materials. With titles covering virtually every aspect of New Jersey legislation, NJICLE is proud to be the professional development resource for the legal community.

You do not have permission to view this form.