Who this is for
- Clients relocating between US states
- Dual residents needing a domicile review
Residency & Treaty
Federal & state residence reviews
Domicile, tie-breaker, and US state residency planning for clients moving between jurisdictions.
Overview
Why this filing matters
Domicile, tie-breaker, and US state residency planning for clients moving between jurisdictions.
Note — Domicile, tie-breaker, planning.
What you get
- Residence factor analysis
- State filing-status recommendation
- Planning memos where relevant
Our approach
Built for the cross-border edge cases.
Most US-UK filings fail the same way: a treaty position that wasn’t disclosed, a foreign account that slipped under FBAR thresholds, a PFIC election filed in the wrong year, a carry-forward not tracked from one preparer to the next. The cost of any single one of those is rarely catastrophic on its own — it’s the compounding over multiple filing seasons that quietly turns a clean tax life into a six-figure remediation project.
We start every engagement by looking at the edge cases first — the elections, the disclosures, the carry-forwards, the side-effects on next year’s return — and only then turn to the routine line items. The result is a filing that reads cleanly to anyone who picks it up next: another preparer, the IRS, or a successor in your own business.
- Position memo on every meaningful election, with the reasoning written down for the next return
- Carry-forwards (FTC, capital losses, PFIC basis) tracked year-on-year so nothing expires unused
- Plain-English commentary on every position taken — the kind that makes a future audit a non-event
Our process
How we handle your federal & state residence reviews
Four steps from first call to filed return. Fixed fee confirmed before any work begins.
- 01
Intake
30-minute scoping call. We confirm your situation, required filings, and send a tailored document list.
- 02
Review
We analyse your position, flag any cross-border risks, and confirm the scope and fee before any work starts.
- 03
Prepare
Draft returns and schedules are prepared with plain-English commentary on key positions for your review.
- 04
File
E-file with the IRS / FinCEN, send confirmations, and handle any follow-up notices or questions.
Pricing
Fixed fees — no surprises
Residence review: £500 + VAT for a single-state or federal review; £900 + VAT for multi-jurisdiction analysis. Planning memos for expatriation or state exit are scoped separately.
FAQs
Common questions about Federal & state residence reviews
What's the difference between domicile and residence?
Residence is where you live for tax purposes (can change quickly with facts). Domicile is closer to your 'long-term home' — where you intend to stay indefinitely — and changes rarely. Both matter for US-UK planning.
Can I leave my US state and still be taxed there?
Yes, if you don't cut ties properly. California and New York are aggressive residency auditors — a domicile review documents the exit (address, driver's licence, voter registration, asset moves) to defend against claims of continuing residence.
Does moving mid-year require two state returns?
Usually yes — a part-year resident return for each state. Allocation of income between states is the tricky part. We can coordinate with a US state specialist where multi-state filings get complex.
Will HMRC care about my US state residency?
Generally no — HMRC cares about UK residency under the SRT. But coordination between UK non-domicile status (where applicable) and US state domicile matters for long-term planning, particularly on inheritance side.
Ready to get this filed?
Tell us your situation and we'll confirm scope, a fixed fee, and the documents we need — usually within one business day.