I received a monthly newsletter from Andy Panko today, dated 9/1/2026, titled “How to move to a new state…tax compliantly”.

I think it is well written and a good read for anyone who commutes into another state to work, has multiple residences in different states or has adopted a RV or snowbird  lifestyle.

Andy’s article is focused on state level inheritance and estate taxes. The article references a 8/7/2026 WSJ article which summarizes a Connecticut estate tax case where the taxpayer’s estate and the State of Connecticut do not currently agree upon the taxpayer’s domicile at his 2015 death.

Andy wrote in his newsletter “I want to highlight what all is involved from a state-level tax consideration in determining where you truly live, and therefore which state can impose taxes on your income while you’re alive and/or on your estate after you pass.”

Connecticut determines your domicile using state law, regulations and lists 28 factors, listed in Andy’s article, to be considered in determining domicile but says even those are not exhaustive regarding what all you need to consider in determining domicile. Every taxing jurisdiction laws, regulations and factors can vary and, yes, multiple states can think you are domiciled in their state causing tax headaches both in life and afterwards.

I have lived in four states and was stationed in Germany when I was in the US Army. After reading Connecticut’s 28 listed factors there are domicile matters I had not previously considered in my moves but I expect I am compliant and I am domiciled in the state I was discharged to in 1974. If I was in doubt about my domicile  I would take appropriate action to make sure that I have taken all necessary compliance steps. I don’t want to leave a tax headache for my wife or my heirs.