Date: October 2nd , 2026

Time: 1pmET | 12pm CT | 11am MT | 10am PT

Duration: 120 minutes

Description:

This course provides a practical roadmap to navigating state income tax rules through the lens of domicile, residency, and mobility. Participants examine how states assert taxing rights over residents, statutory residents, and nonresidents, with special focus on retirees, remote workers, and individuals earning income in multiple jurisdictions.​

Through real-world scenarios and planning checklists, the session highlights constitutional constraints, common audit triggers, and the documentation needed to support a change of residency or domicile

Learning Objectives:

• Constitutional and statutory foundations that limit a state’s ability to tax personal income, including key due process and commerce clause concepts.​
• How states classify taxpayers (domiciliary, statutory resident, and nonresident) and why that classification drives worldwide versus source-based taxation.​
• Comparative treatment of retirement income, investment income, and earned income across states, including remote work and “work-from-anywhere” situations.​
• Practical implications of credits for taxes paid to other states, reciprocity agreements, and convenience-of-the-employer rules on wage sourcing.​
• Factors used to establish or sever domicile when moving from a high-tax to a low-tax state, with examples of records and lifestyle changes that support a move.​
• Common residency audit patterns and red flags, and how to prepare clients before and during a state residency examination.​

Session highlights:

• Explain constitutional limits on a state’s power to impose income tax.
• Compare how different states tax retirement, investment, and earned income for residents and non residents.
• Identify key benefits and risks for retirees and multistate earners under varying state tax regimes.
• Interpret state tax credits, reciprocity agreements, and convenience-of-the-employer doctrines.
• Differentiate domicile from statutory residency and apply these concepts in tax planning.
• Advise on establishing or severing domicile using commonly recognized factual and behavioral factors.
• Evaluate state taxation of deferred compensation, equity-based compensation, and similar income items.

Credits and Other information:

• Recommended CPE credit – 2.0
• Recommended field of study – Taxes
• Session Prerequisites and preparation: None
• Session learning level: Basic
• Location: Virtual/Online
• Delivery method: Group Internet Based
• Attendance Requirement:  Yes
• Session Duration: 120 minutes

Who Will Benefit:

• CPA
• Enrolled Agents (EAs)
• Tax Professionals
• Attorneys
• Other Tax Preparers
• Finance professionals
• Financial planners

About Our Speaker

Daniel Johnson | CPA, AEP, CFP, EA

Principal Owner, Principles Financial Consulting, LLC

Dan is an experienced financial professional based in Chicago, IL. He currently serves as an internal consultant and advanced planning advisor for a large nationwide registered investment advisory firm, where he provides specialized consulting services for advisors with complex client cases and practice management issues. He also develops and delivers internal training for advisors across the firm.

In addition to his consulting role, Dan is the founder of Principles Financial Consulting, LLC, offering specialized consulting to private advisors and developing educational webinars and content for financial education providers. He is also a part-time instructor at UCLA Extension, teaching courses in tax and financial planning to professionals pursuing CPA, IRS EA, and CFP certifications.