Understanding state residency rules as an income tax planning strategy may be important for people who live in more than one state. But these rules can be complicated and tend to vary across states. Moreover, the state residency rules for trusts can be even more complex. In this podcast, Tom Kelley, national director of Income Tax Planning for Wilmington Trust Emerald Family Office & Advisory®, deciphers some of the tests states may use to determine residency for both individuals and trusts, and he offers insights on how to potentially navigate the complexities of these state-specific regulations.