state i no longer live in audits me for years i resided out of state?

[scott1ct]

Was audited for state income tax in CT going back 5 years ago. I bought a home, work and live in MA for 6 years. Filed part year resident the year I moved and filed in home state of MA since but CT seems to want me to still be a resident and charge me as a full time resident. I don't know what the implications are but I sent them a copy of my tax return as a full time resident in MA for that year and now it is in review.

My family still lives in CT and I keep a couple vehicles registered at their home since the cars spend >6 months of the year in that location and the law says to register and insure the vehicle in the state it spends the majority of the year. Could they be assuming residency based on the motor vehicle department?

What are the implications of this kind of audit, what do I need to provide as proof of primary residency and should I seek legal council before the representative from the state IRS contacts me?

Thank you

Scott

 

[tranquility]

Residency is a facts and circumstances argument. Certainly, car registration is one fact which is against you. Where you have property is a fact which is in your favor.

If you think the issue may be a close call, see a tax professional to guide you. But, you can probably handle this one yourself if you made a bona fide move with a change of residency.

The implications? CT demands a resident tax return from you.