Tax Type
Estate Tax
Description
Domicile of decedent
Topic
Estates and Trusts
Date Issued
11-03-1986
November 12, 1986
Re: §58.1-1821 Application; Estate Tax
Domicile of decedent
Dear ****************
This is in response to your letter of April 30, 1986, in which You applied for correction of an assessment of estate tax.
The federal and Virginia estate tax returns both showed the decedent to be a resident of North Carolina. However, because the decedent moved from Virginia to a retirement home in North Carolina less than a year before her death, an additional Virginia estate tax was assessed on the basis that the decedent had not changed her domicile from Virginia and remained a Virginia resident.
Based on the facts you have submitted, it appears that the decedent moved to North Carolina with the intention of remaining there for the rest of her life. The only connection with Virginia that she retained after the move was that a Virginia bank continued to act as trustee of a majority of her assets. In these circumstances there is no basis to hold that the residence of the trustee has any bearing on the intent of the decedent to change her domicile.
Accordingly the assessment of additional estate tax will be abated.
Sincerely,
W. H. Forst
Tax Commissioner
Rulings of the Tax Commissioner