Articles
The concepts that decide who can tax you, explained plainly.
August 1, 2026
Residency vs. domicile: the distinction that matters
Two overlapping tests, two different standards, and the reason people who moved 'the right way' still get audited by the state they left.
August 1, 2026
The midnight rule: how states count your days
Where you are at midnight is where the day counts. Simple to state, easy to fail, and the reason your travel calendar is a tax document.
August 1, 2026
What is state domicile, and why does it matter?
Domicile is the state you legally belong to — different from where you happen to live at any moment. Here's why it decides who taxes you.