Many people relocated to a different state as Covid-19 pandemic restrictions intensified. That relocation may have lasted much longer than was anticipated and may have resulted in an unintended establishment of residency in another state. In Part 1 of a two-part series published in Bloomberg Tax, Lee Allison, Kat Saunders Gregor, and Andrew Yarrows explore several northeastern states' tax residency requirements and the potential for taxation by multiple states.

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