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  • 1.  A question of Residency

    Platinum Most Valuable Member
    Posted 11-30-2016 09:56 AM

    A colleague posed a question as follows:

    A client of his lives in Florida and is an independent contractor for a company in Virginia. He performs services in various states around the country.  This year he is working in New York for more than 183 days and has even rented an apartment in NYC.

    It would appear that he is a NYC/NYS part year resident for 2016. 

    An additional fact is that he will be partially paid in 2016 with the bulk of his payment coming in 2017, after the company in Virginia get paid.

    1) Do you agree that he is a part year resident in 2016?

    2) If he does no work in NYC in 2017, will he be subject to NYS taxes for 2017?

    Thanks,

    ------------------------------
    Michael Rubinstein
    Michael D. Rubinstein CPA, PC
    Woodbury NY
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  • 2.  RE: A question of Residency

    Silver Most Valuable Member
    Posted 11-30-2016 11:39 AM

    Michael, He may be deemed a statutory full year resident for NY due to both maintaining living quarters in NY and being present working in the state for more than the 183 days.

    ------------------------------
    Peter B. Morse, CPA
    48 Sheridan Street
    Huntington, NY 11743
    631-549-5950
    pmorsecpa@morsecpa.com

    Original Message


  • 3.  RE: A question of Residency

    Silver Most Valuable Member
    Posted 12-01-2016 10:06 AM

    He is NOT a resident for 2016 unless he has the residence for substantially the entire year, which is interpreted to mean "more than 11 months".

    The requirement for statutory residence is: a residence for substantially the entire year PLUS presence in NY for more than 183 days.

    His only tax liability to NY would be on his NY source income as a nonresident for 2016 and 2017.

    ------------------------------
    Brian Gordon
    State and Local Tax Director
    SANDERS THALER VIOLA & KATZ,LLP
    Jericho NY
    516-704-7130

    Original Message


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