Marty:
There are a number of questions to ask on the this, including, did the sell their New York residence; did they purchase a residence in NC.
Your brief description makes it sounds as if their stay in NC is temporary, in which case they are probably still residents of NY.
You can always contact Karen Tennenbaum or google NYS residency audits, as Hodgson Russ has written some useful material on the subject.
Robert
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Robert Brown
ROBERT N. BROWN, CPA
Jericho NY
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Original Message:
Sent: 06-23-2014 12:15
From: Martin Cohen
Subject: re NY-203 filing
A high income client client, working for a LI company for many years, relocated to NC in 2012 when her husband became ill and a decision was made to obtain treatment at a well known hospital in the area. They remained there, and she works from a home office for her NY employer. Only NC has been withheld. At first, I thought a 112R should be filed, but have since confirmed that this form should only be used by NY residents or P/Y residents.
What is the proper treatment in this situation? A rep at the Prac. hotline referred me to PSB-M-06 (5I), and I don't believe she meets the test of working there for the convenience of her employer. I'm not sure how to proceed with the NY filing, getting cr for NC taxes paid, etc.
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Martin Cohen
MARTIN H. COHEN, CPA
West Hempstead NY
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