NYS Residency For Tax Purposes

The NYS Division of Tax Appeals recently issued a determination that clarified a question about New York State residency. A taxpayer with a permanent place of abode (owns a house, rents an apartment, etc.) in New York will be taxed as a resident if that person spent more than 183 days in the state. A day includes any part of the twenty-four hour period from midnight to midnight, with the exception of incidental travel time. That means that if a taxpayer is in the state only for purposes of changing flights, that day will not count for the purpose of determining residency. Anything more than that is a problem. The important thing to take away from this decision is that travel days are not necessarily excluded from days in the state for residency purposes.

For more information, contact our office.

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