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State Personal Income Tax Issues Raised by Change of Residence

Posted: 31 Oct 2003

See all articles by Walter Hellerstein

Walter Hellerstein

University of Georgia School of Law

Abstract

The author considers personal income tax issues raised by change of residence. Not only are there questions of how the taxpayer should be treated in the year that he or she changes residence, but also there are a host of issues that frequently arise in connection with the move itself or as a natural consequence of the move.

Suggested Citation

Hellerstein, Walter, State Personal Income Tax Issues Raised by Change of Residence. Available at SSRN: https://ssrn.com/abstract=463821

Walter Hellerstein (Contact Author)

University of Georgia School of Law ( email )

209 Hirsch Hall
Athens, GA 30602
(706) 542-5175 (Phone)
(706) 542-5556 (Fax)

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