Editorial standards
How we research, review, and correct our content
State tax residency is a topic where a wrong sentence can cost a reader real money. This page explains where our information comes from, who checks it, and what we do when we get something wrong.
Our sources
Articles are researched against primary sources, and we link those sources directly in the text so you can verify claims yourself. The references we rely on most:
- IRS forms, instructions, and publications
- The Florida Statutes, including §222.17 (Declaration of Domicile)
- California Franchise Tax Board residency guidance
- New York Department of Taxation and Finance
- Florida Highway Safety and Motor Vehicles (FLHSMV)
- The United States Code and case law via Cornell Law School's Legal Information Institute
- Other state revenue departments and legislatures for state-specific rules
When an article covers a rule that varies by state or county, we cite the specific statute or agency page for that jurisdiction rather than summarizing from secondary coverage.
How articles are written and reviewed
Our articles are written by the company's two co-founders, Justin Malone and Brett Sullivan, who run the service the articles describe. Before a reviewed article is published, the founder who did not write it checks the draft against the primary sources and against what we see in practice handling real customer filings.
Articles that have been through this process show a "Reviewed by" line in the byline, naming the reviewer, with a note describing what the review covered. The author and reviewer are never the same person.
Independent CPA review
Articles marked as CPA-reviewed have additionally been reviewed for factual accuracy by a Florida-licensed CPA retained by Your Tax Base. Our reviewer is not an owner or employee of the company.
Review of an article checks the general accuracy of its tax and residency claims. It is not personalized tax or legal advice to any reader, and it does not create a client relationship with the reviewer.
How we keep content current
Tax rules change every year, so every article carries two dates: when it was first published and when it was last updated. We only change the updated date when the content itself materially changes, never to make an article look fresher than it is. Year-specific guides are re-checked against the current year's rules before the date moves.
Corrections
If you spot an error, email [email protected]. We verify against the primary sources, fix confirmed errors promptly, and note material corrections on the article itself.
Who is responsible for this content
Your Tax Base is operated by Your Tax Base Inc., a Florida corporation, document number P26000032439, verifiable in the Florida Division of Corporations records. You can read more about the company and its founders or see what customers say about us, also verified on Trustpilot.
This information is educational and not tax or legal advice. Consult a CPA or tax attorney for personalized guidance.