New York Residency Tax Lawyers

Even if you do not consider yourself a resident of New York State or New York City, you may still be considered a "statutory resident" for income tax purposes if you maintain a second home or apartment in New York State and/or New York City.

Who Is a Statutory Resident of New York?

If you maintain a home or apartment in New York State and/or New York City and spend any part of more than 183 days in the State or City - regardless of whether you spend any days or nights in that residence, you will be considered a "statutory resident" for income tax purposes. This means that your entire income is subject to New York State and/or City tax, not just wages earned in New York.

A recent change to New York State's income tax form requires individuals who maintain a home in New York to specify how many days they spent in New York State and/or City to determine if they are a "statutory resident."

Our experienced and knowledgeable attorneys at GREENFIELD STEIN & SENIOR, LLP, can guide you through the audit process and advise you how to be better prepared for an audit.

Burden of Proof

In the event of an audit, the burden is on the taxpayer to prove that he or she was not in the State or City for more than 183 days in a given year. It is critical that you maintain all necessary documentation to help prove your case.

Call for an Appointment with a Residency Tax Attorney

If you are a non-resident of New York but maintain a second home in New York State and/or City and are concerned about your income tax obligation, contact our residency tax attorneys online or call (212) 818-9600 to schedule an appointment.