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all right welcome to another segment of framin cpa remember here at the office your success is our success all day every day right ange thats right thats right so were going to talk about state tax residency issue today and this this has been a hot topic for many years although many of you probably have not heard about issues that come up with state tax residency until covet hit and everybody started moving around and playing musical chairs with the states that they were residing in for tax purposes now whether or not you you knew this but there is such a thing as state tax residency audits you might be thinking to yourself whats a state tax residency audits and dont you just get up and move to another state and call it a day no thats not exactly how it works unfortunately so um uh lets see lets talk about in general okay so um this this will this segment will deal with state tax issues and remember that we have um different layers of taxation and we have the overall federal t