Tenenbaum Law, P.C.

IRS or NYS Tax Trouble?

Call Us: 631-465-5000

534 Broadhollow Road, Suite 301
Melville, New York 11747

Click here to email us now
  • Blog
  • Facebook
  • Linkedin
  • Twitter
Free eBook: SURVIVING A N.Y. STATE RESIDENCY AUDIT
  • Home
  • IRS Tax Help
    • IRS Individual and Business Tax Audits
    • Penalty Abatement Requests
    • Assistance for Tax Non-Filers
    • Federal Tax Liens
    • Levies and Wage Garnishments
    • Collection Due Process Hearings
    • Installment Agreements
    • IRS Offers in Compromise
    • Trust Fund Recovery Penalties
    • Offshore Voluntary Disclosures
    • Innocent Spouse Relief Claims
    • Online Installment Agreement
  • NYS Tax Help
    • NYS Individual and Business Tax Audits
    • NYS & NYC Residency Audits
    • Conciliation Conferences
    • Voluntary Disclosures
    • Sales and Use Tax
    • Responsible Person Assessments
    • Responsible Person Assessments against members of NY Limited Liability Companies for Sales Tax
    • Warrants, Levies, and Seizures
    • Installment Payment Agreements
    • NYS Offers in Compromise
    • Driver’s License Suspension
    • Restaurant Sales Tax Audits
  • Tax Attorneys
    • Karen J. Tenenbaum
    • Jennifer Ann Wynne
    • Marisa M. Friedrich
    • Jaime E. Linder
    • Leo Gabovich
    • Charles Finocchiaro
    • Hana Boruchov
    • Lance E. Rothenberg
    • Christopher L. Bourell
  • News
    • Articles
    • Speaking Engagements
    • In the Media
    • Awards
    • Events
  • Blog
  • Testimonials
  • Payments
  • Contact Us

January 20, 2016 by Tenenbaum Law P.C. Leave a Comment

CPAs Top Questions about New York Residency Audits – Part 2

It’s not unusual for CPAs dealing with wealthy clients or executives to encounter individuals with multiple homes.

And with multiple homes, there is the potential for a problem concerning whether the individual is a New York resident.  In November, several Tenenbaum Law attorneys discussed residency issues at a presentation at the National Conference of CPA Practitioners, 2015 Long Island Tax Professionals Symposium. Our topic was “Two Castles, One Home: The View from Albany on Residency Audits.” We have been recapping some of the top questions that arose during the presentation. This week we’re discussing the impact of time spent in New York versus time spent outside of New York with respect to New York State Residency Audits.

There is often confusion as to how time spent in and out of New York is viewed in determining one’s domicile as opposed to the 183 day bright-line rule for Statutory Residency. Under the Domicile Test, a residency audit compares the time spent in New York to the time spent in the purported domicile outside of New York.  For Statutory Residency purposes, the auditor looks at whether the taxpayer was in New York for more than 183 days. A taxpayer can potentially be found to be a resident of New York for income tax purposes under either test. Therefore, even if the taxpayer is able to show that he or she was not in New York for more than 183 days for purposes of the Statutory Residency test, the taxpayer may also be asked to show that he or she was at home in the out-of-state domicile for more time than he or she was in New York.

It’s important to note that for both the Domicile Test and the Statutory Residency 183-day rule, any time spent in New York during a day makes the entire day a New York day, with limited exceptions for travel and medical necessity.

Concerned about a New York residency audit? Contact us to schedule a consultation.

Submitted by Jaime Linder on Wed, 01/20/2016 – 10:25

Filed Under: New York State Tagged With: New York State, New York State Department of Taxation and Finance, NYS residency, statutory residency, statutory resident

Leave a Reply Cancel reply

Your email address will not be published. Required fields are marked *

Free NY Residency audit eBook

Contact Info

Tenenbaum Law, P.C.
534 Broadhollow Road, Suite 301
Melville, New York 11747
631-465-5000
info@litaxattorney.com

Contact us
Tax Attorney Long Island, Suffolk County IRS Attorney

Map and Directions

Recent Posts

  • Are You Liable for Your Spouse’s Tax Liability? How to Request Innocent Spouse Relief
  • Guest Blog: Why are Merchants Sales Tax Collectors?
  • Taxpayers with Foreign Assets Beware: IRS Offshore Voluntary Disclosure Program is Ending
  • Who Can Be Held Personally Responsible for a Business’ Taxes?
  • Do You Owe New York State Taxes? How to Avoid Penalties with NY’s Voluntary Disclosure Program.

Quick Resources

Tax Attorney Long Island

IRS Tax Attorney Suffolk County - Client ePay Center

Facebook

Tenenbaum Law, P.C.

2 days ago

Tenenbaum Law, P.C.

Have a tax lien? ...

Credit scores could increase for some this week

upi.com

Some credit scores may increase this week after new rules go into effect Monday about how U.S. credit bureaus can report tax liens.

View on Facebook
·Share

Let's Stay Connected

  • Blog
  • Facebook
  • Linkedin
  • Twitter
Copyright © 2018 — Tenenbaum Law P.C. • All rights reserved. • Privacy Policy • Disclaimer

Nothing on this website or its associated pages, comments, links, e-mail responses, articles or other communications and information are intended to be taken as legal advice for your individual situation. This website is an advertisement for legal services only.

Genesis Framework • WordPress • Log in

Prior results do not guarantee a similar outcome.