Laker

Maybe this is exactly why they want STV, but they have already proven, in Anchorage, that they would rather hire off the street than make financial incentives great enough to fill slots with guys on the property. Why do you think they will sweeten the pot this time?

This is an all or nothing proposition. We will either get Section 6 or Section 6, the "enhanced option," and STV's. I am just not that afraid of the STV's.

FDXLAG

That is certainly your opinion and you are entitled to it. Tax Equalization is mandatory, but they can't make you take it unless they have an LOA. They have already improved their final no kidding offer once and they will do it again. If not I can live with it. Maybe the company will learn we wont accept what ever slop they want to throw our way

fdx727pilot

Anyone who is dumb enough to still be a CA resident deserves what they get. I know, I was born there, and my father and brother still live there. I would never consider going back, even when I inherit half my father's paid for home.

vschip

I'm one of those guys who is "dumb enough" to live here, walked to the beach today, surfed(crappy waves, but water was warm enought so I didn't need a wetsuit). I do pay more than the average guy in taxes, and there are some truely wierd people out here, but you do what makes your family happy. I don't call the people who live in MEM dumb just cause I wouldn't live there, its their choice. I guess I'll just be dumb until gobal warming melts enough ice so that I have to move, but until then I'll just wear shorts 365 and stare at the tv while drool runs down my chin....sarcasm alert!!!

BrownGirls YUM

[QUOTE=AerisArmis;208870]No. I'm saying that under equalization, you are going to pay FRED money you have no legal obligation to pay under tax law as IF you lived in that state, even if you don't. Fred is not going to pass it on to said state, he's going to pocket it.

Again, it doesn't matter what state you and your crafty CPA have managed to claim previously. Your CPA is out of a job, now. Or at least, you are wasting your money, because PW is now your CPA under equalization.

But before you vote on this, give him a call and ask him about Hong Kong taxes and show him the equalization communications we have been given by the company. It's a bad, bad deal for most Hong Kong folks.

If the company relocated you from Arizona, you WILL pay fred the amount of money that you would owe Arizona in addition to other local and federal obligations. Your CPA would advise you to vote against this.

Busboy

Holy smokes!!!

Has anyone else noticed that "Airline Pilot Central"(APC) is CPA backwards?

Coincidence or conspiracy?

Busboy

Sorry...Carry on.

fdx727pilot

Well, as we keep hearing, it's a personal choice. But the beach and the weather (ex-San Diego boy) to me are not worth the gas prices, astronomical house prices, taxes, failing schools, overcrowded highways, idiot politics from both parties, and stupid vehicle smog rules, to name a few gripes.

UnskilledFXer

Exactly,that's why you create a paper trail. Driver's license, voter registration card, library card, have some bills sent to your "new" home, etc. There is an aviation tax specialist CPA names Romer, I believe, that puts out a pamphlet on how to legally do this. I have a friend, 727 Capt, who lives in PHX but has claimed MEM as his tax home for over 10+ years. He has crossed all the t's, dotted all the I's and has a file with all his correspondance with the AZ tax revenue folks. One part I do remember is that you send them a certified letter saying that as of this date, I am no longer a resident of your fine state. Then, you file a partial return for that year, which further establishes that you have moved. The only downside for him is that he has to commute on our aircraft as "personal" vice "staging". Post 9/11 this became a non event and he used to have to pick up his bid pack from his locker, which is also now a non event. As is everything in life, if you do it the smart way, it's a lot easier.[/quote]

AA,

Read the AZ legal ruling. If he is married he's definately put himself in a precarious position, being that AZ is a Community Propert State . If not, he better have good answers for the following questions.

Is the "home" in your newly claimed state of residence, equal too, larger than or more expensive than the one you own in AZ? This would go a long way in establishing true intent and provide some solid legal footing.

Why have you not sold or rented your home in AZ? I intend to move back would be the wrong answer. Better get your check book.

If you were once a resident of AZ, for tax purposes, you were legally deemed to domiciled in AZ, it doesn't matter if you spend 365 days away at a time this does not change that definition for tax purposes. The burden of proof is in on the person no longer claiming to be a resident to show substanitive proof of this. Not a ceritfied letter from you claiming its so. As you will read, it is truely difficult to relinquish state residency, in AZ, for tax purposes.

Do you have vehicles registered in AZ?

Do you have multiple valid Drivers Licenses? Illegal in most states.

Do you still bank in AZ?

Do you jumpseat back and forth? A record establishing what you do with time off.

Do you use atm's or credit cards in AZ? Another record.

Do you have mail regularly delivered to the home you own in AZ? Intention to return on a regular basis.


ISSUE:
Who is an Arizona resident for Arizona income tax purposes?
APPLICABLE LAW:
Arizona Revised Statutes (A.R.S.) § 43-102 provides that it is the intent of the Legislature to impose on each resident of Arizona a tax measured by taxable income wherever derived and to impose on each nonresident a tax measured by taxable income which is the result of activity within or derived from sources within this state.
A.R.S. § 43-104 defines the terms "resident" and "nonresident" for income tax purposes.
The term "resident" includes:The term "nonresident" means every individual other than a resident.
LEGAL REFERENCES:
Jizmejian v. Jizmejian, 16 Ariz. App. 270, 492 P.2d 1208, (1972) in which the court discusses elements of abandoning domicile in another state and establishing domicile in Arizona.
DeWitt v. McFarland, 112 Ariz. 33, 537 P.2d 20 (1975) in which the court discusses elements of abandoning domicile in Arizona and establishing domicile in another state.
DISCUSSION:
For Arizona income tax purposes, A.R.S. § 43-104 defines the term "nonresident" to mean every individual other than a resident.
A.R.S. § 43-104 also defines the term "resident." This section provides that every individual who is in the state for other than a temporary or transitory purpose is a resident. There is also a presumption under Arizona law that every individual who spends, in the aggregate, more than nine months of the taxable year within the state is a resident. This presumption may be overcome by competent evidence that the individual is in the state for a temporary or transitory purpose. Arizona statutes do not define the terms "temporary" and "transitory."
Arizona law further states that an individual who is domiciled in Arizona continues to be a resident even though temporarily absent from the state. Generally, domicile is the place where an individual has his true, fixed, permanent home and principal establishment and to which he has the intention of returning whenever he is absent. The term "permanent" describes that which is not merely "temporary," or a dwelling which there is no present existing intent to give up.
Generally, domicile is presumed to follow residence. However, actual residence is only one circumstance and, therefore, this presumption is not conclusive. Domicile once established, is presumed to continue until change is shown. The burden of proof to rebut this presumption is on the person contending to the contrary.
A new residence or domicile can be acquired only by the concurrence of an intention to establish a new residence or domicile and acts evidencing such an intention. An individual may be domiciled in another state but be a resident of Arizona for income tax purposes. In order for an individual to determine whether or not he or she is an Arizona resident for income tax purposes, the statutory definitions contained in A.R.S. § 43-104 must be applied to each individual case. Therefore, the purpose and intent of an individual's presence in or absence from Arizona, as evidenced by factual circumstances, must be examined to obtain criteria upon which to base a determination.
Examples of actions which are considered in determining a person's residency are:CONCLUSION:
The question of residency for state income tax purposes cannot be answered by a general rule but depends largely on the circumstances of each case. Generally, no one single factor is controlling, but all relevant facts must be considered in determining residency.
The determination of residency is dependent on physical presence and an intent to abandon the former residence and remain in the new residence for an indefinite period of time. A new residence can only come into being when both of these criteria coexist.
Paul Waddell, Director
Signed December 28, 1992

After reading the conclusion, can your friend truely say, after commuting back and forth for 10+ years, that the underlined passage applies to him? Going back and forth for 10+ hardly fits the definition of abandoning. This is a stand alone criteria that must be satisfied after all the i's are dotted and the t's are crossed. I think you missed it with your quote. It should have said, "as in everthing in life, if you do it the honest way, it'll be a lot easier. Since you like to drop names so much, and I'm sure your 727 "friend" is real happy with you pointing out his situation. I know a guy who had a team of CPA's and lawyers, his name was Capone.

BrownGirls YUM

It doesn't matter what kind of trail you make with regard to "equalization". You aren't justifying anything to the IRS or any state. THE COMPANY, is going to take whatever tax obligation would be owed if you were actually present in the state from which you were relocated. It's a question of stuff. All that nice guy in Memphis cares about is what address the moving truck was dispatched to/from pack up and send your stuff.