Expat State Residency Disputes: New York and California

Residency disputes show why documents and actual living arrangements must agree. They do not establish a universal requirement that every American abroad obtain Florida domicile or spend fewer than 183 days in a former state.

What Matter of Hoff actually illustrates

In its October 9, 2025 decision in Matter of Hoff, DTA 850209, the New York Tax Appeals Tribunal affirmed the adverse determination in a dispute over a claimed move to Florida. The tribunal evaluated the taxpayers’ particular homes, business, family and time evidence alongside formal documents.

The lesson is evidentiary: licenses, voter registration and a declaration do not compel a finding of changed domicile when the overall facts do not support it. This decision concerns the record in that case; it is not a ruling that a person moving overseas must acquire another US domicile.

Why a New York day count is only one branch

New York separates domicile from statutory residence. A New York domiciliary can remain resident without exceeding 183 days. Conversely, a nondomiciliary may become resident by maintaining a qualifying permanent place of abode and spending more than 183 days in the state, subject to the applicable rules.

New York also has exceptions, including a detailed foreign-country test involving a 548-day period. Read all conditions, including limits on New York days and rules involving a spouse or minor children. “New York has no overseas exception” is inaccurate.

What California’s 546-day rule does and does not do

FTB Publication 1031 describes a safe harbor for certain California domiciliaries absent under an employment-related contract for at least 546 consecutive days. Return visits, intangible income and the purpose of the absence can affect eligibility. In particular, the publication addresses visits of no more than 45 days during a covered tax year and exclusions involving more than $200,000 of intangible income or a principal tax-avoidance purpose.

Failing a safe harbor does not automatically establish California residence. It means the general residence and temporary-or-transitory-purpose analysis still needs to be applied. A short assignment and an indefinite foreign move can have different facts.

Prepare an evidence packet suited to the actual issue

• A dated explanation of the claimed departure and permanent-home decision.
• Homes available in each jurisdiction and changes in access.
• Family, employment, business and personal-property locations.
• Travel records and the applicable counting convention.
• Foreign contracts, residence documents and returns.
• Prior filings, notices and any continuing state-source income.

Identify whether a notice disputes domicile, statutory residence, source income or an exclusion. An answer aimed at the wrong issue can leave the assessment unexplained.

Choose the relevant next step

For planning, use the already-abroad reconstruction. For a California notice, use the audit response guide. For New York’s distinct tests, use the residency-law reference. Preserve the response deadline and obtain advice on the actual record.

Sources and scope

• New York Tax Appeals Tribunal: Matter of Hoff, DTA 850209
• New York: residency, source income and telecommuting
• New York income-tax definitions and exceptions
• California FTB Publication 1031: resident status

Source review: September 17, 2026. This guide explains general rules and preparation steps. Your filing position depends on your facts and the rules for the relevant tax year.