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New York Residency Audit Lawyers

March 22, 2020 Federal Criminal Attorneys

New York State residency audits are a stressful thing. These days, residency audits can be invasive, long, and document intensive. Auditors are VERY sophisticated, and use the power of the subpoena to get information. They ask sensitive information, and delve into your lifestyle.

If you’re being audited, we can help

Our New York residency audit lawyers understand how hard this process can be. We’re pleased to let you know WE can help and handle it for you.

We understand where auditors will focus, and what they are looking for. We can help you improve your chances of success.

Nonresidents are only taxed a portion of the income generated in New York. In NYC, nonresidents do not pay NYC personal income tax. Residents are taxed on all income. The difference can be huge for anyone with significant income. Residency audits have generated over $1 billion for NY state.

The burden of proof in a residency audit is on YOU, and you may need the help of a New York residency audit lawyer to help you. The evidence must be clear and convincing. Taxpayers must have a compelling argument, supported by records, and documents. If you submit the wrong facts, or documents, you could be deemed a resident in two states.

Domicile and Statutory Residency Tests

Auditors determine residency by looking at whether domicile, or statutory residency, is met.

For the domicile test, where a person is registered to vote and licensed to drive are not significant. Below are the critical factors:

  • Home
  • Active Business
  • Time (in new location vs old)
  • Near and Dear Items (where are your important possessions)
  • Family (Where are your children, where is your spouse)

It’s important you leave the old home behind, and go to a new established home.

For the second test, a statutory resident is one who is not domiciled in New York —- rather it’s one who maintains a permanent place of abode in New York AND spends more than 183 days in New York. A permanent place of above is essentially a place with water, heat, throughout the year.

For 183 day test, any part of a day which where you set foot in New York is a New York day. Nonresident taxpayers in New York have to track their time spent in New York vs elsewhere. You should be able to document days outside of NY via journals, credit card receipts, and more. In recent years, auditors have even relied on cell phone tracking, and more.

Avoid Pitfalls

Statutory residency can be avoided if you sell your NY place of abode before the 11th month mark of the year, even if you were in the state for over 183 days.

Don’t claim your credit card paid for taxes in other states.

Don’t claim a STAR credit – this is only for NY residents

Don’t claim you changed domiciles on Jan 1 of the year. This is a red flag.

Monitor your days. If your NY count gets close to 183, then for the remainder of the year, stay outside of NY.

If You’re Audited

If you’re audited, our New York lawyers can help. We understand how to defend you against improperly being prosecuted. Speak to our attorneys today. We can help with New York residency audit. Our New York residency audit lawyers can help you survive this audit and avoid mindless, and harmful, prosecution.



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