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ESSENTIAL RESIDENCY TAX ARTICLES



SANGER & MANES LLP is the premier law firm in California residency tax planning, consultations, audits and appeals.  We have researched and written dozens of articles on residency tax issues facing our clients (not just teaser blog entries, but substantive articles), from the basic guidelines of residency taxation law, to working remotely in the California market while living out-of-state, to how residency affects Bitcoin and cryptocurrency investors.  Below is a sample of the essential articles.  We are constantly adding new articles on timely residency tax issues at our residency tax blog. ​​































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​By Christopher Manes in Sanger & Manes Residency Tax Blog September 1, 2017

GUIDELINES FOR DETERMINING CALIFORNIA RESIDENCY:  
A Primer for Serious Snowbirds


Let’s go over the basics of California residency taxation.  They can be brutal . . .

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​By Christopher Manes in Sanger & Manes Residency Tax Blog September 15, 2017


It’s no secret that California has a high state income tax rate. In fact the Golden State competes with New York and Hawaii for the highest rate in the nation — and usually wins . . .

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​By Christopher Manes in Sanger & Manes Residency Tax Blog August 12, 2017


You don’t have to be a tax lawyer to know that the way to avoid becoming a resident of California is to spend less than six months here.  Right?  Well, not exactly . . .

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​By Christopher Manes in Sanger & Manes Residency Tax Blog May 17, 2017


It’s that time of year again.  The time when the Franchise Tax Board sends out its 4600 Notices, “Request for Tax Return,” the bane of snowbirds and other part-time residents of California, especially those with vacation homes.  And a potential trap for the unwary . . .

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​By Christopher Manes in Sanger & Manes Residency Tax Blog January 21, 2015


With the rise of the internet, cloud and smart phone economy, more and more people have the option of living in one state while working in another – remotely. The possibilities for reducing state income taxes through this scenario haven’t been lost on savvy hi-tech employees and business owners in California . . .

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​By Christopher Manes in Sanger & Manes Residency Tax Blog May 21, 2017


The digital economy has allowed increasing numbers of nonresidents to work remotely for California firms without becoming California residents, and even without paying California income taxes.  At the same time, more and more nonresidents find themselves being offered lucrative temporary employment in California. . . .

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​By Christopher Manes in Sanger & Manes Residency Tax Blog May 30, 2017


E-commerce, advanced telecommunications, and the gig economy have combined to give many married couples more flexibility in their working and living arrangements than in the past.  One of these options, rare until recently, is for spouses to assert they live in different states for tax purposes. . . .

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​By Christopher Manes in sangerlaw.com residence articles March 24, 2012


Spurred by the state's appetite for tax revenues, the Franchise Tax Board, California's main taxing authority, has tapped into a new revenue source; taxing seasonal visitors to our area as state residents . . .

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