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Determining Residency – The Bragg Test

Determining Residency – The Bragg Test

The Bragg Test was created to inform those considering moving their residence out of California in their understanding of residency determination. A more complex set of guiding factors known to determine residency is the “Closest Connections Test.” Because there is a lack of complete information about the qualifiers involved in this test, the Bragg Test emerged and functions to assist prospective residence-movers. If you are among this group, here are the 19 factors you should consider:

• The location of all of the taxpayer’s residential real property, and the approximate sizes and

values of each of the residences;

• The state wherein the taxpayer’s spouse and children reside;

• The state wherein the taxpayer’s children attend school;

• The state wherein the taxpayer claims the homeowner’s property tax exemption on a

residence;

• The taxpayer’s telephone records (i.e., the origination point of taxpayer’s telephone calls);

• The number of days the taxpayer spends in California versus the number of days the taxpayer

spends in other states, and the general purpose of such days (i.e., vacation, business, etc.);

• The location where the taxpayer files his tax returns, both federal and state, and the state of

residence claimed by the taxpayer on such returns;

• The location of the taxpayer’s bank and savings accounts;

• The origination point of the taxpayer’s checking account transactions and credit card

transactions;

• The state wherein the taxpayer maintains memberships in social, religious, and professional

organizations;

• The state wherein the taxpayer registers his automobiles;

• The state wherein the taxpayer maintains a driver’s license;

• The state wherein the taxpayer maintains voter registration, and the taxpayer’s voting

participation history;

• The state wherein the taxpayer obtains professional services, such as doctors, dentists,

accountants, and attorneys;

• The state wherein the taxpayer is employed;

• The state wherein the taxpayer maintains or owns business interests;

• The state wherein the taxpayer holds a professional license or licenses;

• The state wherein the taxpayer owns investment real property; and

• The indications in affidavits from various individuals discussing the taxpayer’s residency.

This 19-factor list is neither exhaustive nor exclusive. These factors serve merely as a guide to determine residency.

Find more information provided by our source, Tahoe Luxury Properties.

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Amie Quirarte

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