--- title: "Covid Tax Basics: The Leave and Land Rule" description: Learn from Tim Noonan, Partner, Tax Residency Practice Leader, and Kristine Bly, Senior Audit Manager in the State & Local Tax Practice, at Hodgson Russ LLP who explain the complexity of individuals' tax burden in association with moving temporarily or permanently during the covid pandemic.  image: https://blog.monaeo.com/hubfs/pexels-nastyasensei-335393.jpg --- [![__MonaeoLogo_ModC-White_RGB](https://blog.monaeo.com/hs-fs/hubfs/__MonaeoLogo_ModC-White_RGB.png?width=140&height=30&name=__MonaeoLogo_ModC-White_RGB.png "__MonaeoLogo_ModC-White_RGB")](https://monaeo.com/personal) - [Get Started](https://monaeo.com/demo) - [Sign In](https://monaeo.com/accounts/sign_in) - [Personal](https://monaeo.com/personal/) - [Enterprise](https://monaeo.com/enterprise/) - [More](https://monaeo.com/help/) - [Enterprise](https://monaeo.com/enterprise) - [Personal](https://monaeo.com/personal) - [Support](https://monaeo.com/help) - [More](https://monaeo.com/about) - [Start Trial](https://monaeo.com/demo) - [Sign In](https://monaeo.com/accounts/sign_in) # Monaeo Blog | Residency made simple - [183-day rule (5)](https://blog.monaeo.com/tag/183-day-rule) - [Insider (1)](https://blog.monaeo.com/tag/insider) - [Insights (1)](https://blog.monaeo.com/tag/insights) - [Monaeo Press (17)](https://blog.monaeo.com/tag/monaeo-press) - [residency audit (19)](https://blog.monaeo.com/tag/residency-audit) - [residency news (5)](https://blog.monaeo.com/tag/residency-news) - [state residency (15)](https://blog.monaeo.com/tag/state-residency) - [tax representation (2)](https://blog.monaeo.com/tag/tax-representation) - [tax technology (8)](https://blog.monaeo.com/tag/tax-technology) - [thought leadership (6)](https://blog.monaeo.com/tag/thought-leadership) - [Unincorporated Business Tax (UBT) (1)](https://blog.monaeo.com/tag/unincorporated-business-tax-ubt) see all - [state residency](https://blog.monaeo.com/topic/state-residency) - [thought leadership](https://blog.monaeo.com/topic/thought-leadership) # [Covid Tax Basics: The Leave and Land Rule](https://blog.monaeo.com/covid-tax-basics-the-leave-and-land-rule) [Read More →](https://blog.monaeo.com/covid-tax-basics-the-leave-and-land-rule) ### Subscribe and Get The Latest News ### 183-Day Rule ### Monaeo Press ### Residency Audit ### Residency News ### State Residency ### Tax Representation ### Tax Technology ## [Considering a Move from a High-Income Tax State? What You Need to Know Before You Go](https://blog.monaeo.com/high-income-tax-state) High-earners residing in states such as California, New York, and Minnesota, known for their high income taxes, will often consider the option of relocating in order to save money. Certain p... [Continue Reading](https://blog.monaeo.com/high-income-tax-state) - - - [All Posts](https://blog.monaeo.com) # Covid Tax Basics: The Leave and Land Rule - [Tweet](https://twitter.com/share) Learn from Tim Noonan, Partner, Tax Residency Practice Leader, and Kristine Bly, Senior Audit Manager in the State & Local Tax Practice, at Hodgson Russ LLP who explain the complexity of individuals' tax burden in association with moving temporarily or permanently during the covid pandemic.  ###### Tim Noonan Tim focuses his practice in the state and local tax area. His work primarily involves New York State and New York City tax litigation and controversy. Over the past 20 years, he has handled more than 1,500 personal income tax, sales tax, corporate tax, or other New York tax audits. Tim also has handled about 100 cases in New York’s Division of Tax Appeals. Tim leads the firm’s Tax Residency Practice and he is one of the leading practitioners in this area of the law. He has handled some of the most high-profile residency cases in New York over the past decade, including a 2014 win in the Gaied case, one of the first New York residency cases to ever reach New York’s highest court. Tim also co-authored the 2018 edition of the CCH Residency and Allocation Audit Handbook and Contesting New York StateTax Assessments--Fourth Edition, published by the New York State Bar Association. He is often quoted by media outlets, including The Wall Street Journal, The New York Times and Forbes, on residency and other state tax issues. Under his direction, the Tax Residency Practice authored a publication, What to Expect in a Residency Audit, a copy of which can be accessed here. ## Related Posts ## [Considering a Move from a High-Income Tax State? What You Need to Know Before You Go](https://blog.monaeo.com/high-income-tax-state) High-earners residing in states such as California, New York, and Minnesota, known for their high income ... [Continue Reading](https://blog.monaeo.com/high-income-tax-state) ## [Using Technology to Simplify Residency Tracking in New York](https://blog.monaeo.com/simplify_residency_tracking) If you are a high-income earner, who has recently moved into or out of New York, it’s highly likely that ... 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