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The Close Connection Test

Various factors are considered in determining whether a taxpayer has close ties with a particular state, including:

• Where you are physically present
• Where you have sources of income
• Where you register to vote
• Where you own a house
• Where you claim the homeowner's exemption
• Where your driver's license issued
• Where your closest business contacts are? i.e. attorneys, accountants, banks, etc.
• Where your closest social contacts are, including clubs
• Where your vehicles are registered
• Where your minor children attend school, and whether you paid resident or non-resident tuition
• Which state has jurisdiction in the administration of your wills and trusts
• Where you obtained a homestead exemption
• Where you maintain a safety deposit box
• Where you filed an affidavit of domicile
• Where you own a cemetery plot

While no factor by itself can positively determine residency, registering to vote or claiming the homeowner's exemption in California, for example, has been found to make the taxpayer a California resident, regardless of the other factors.
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