NASSAUSUFFOLK

I have a client that has a residence in NJ and commutes and works in Michigan ,where he maintains an apartment. Since February {2020} he has worked full time from his second home on Long Island NY. In the past he filed a NJ resident return and a Michigan non resident return . How do I file for 2020?



Helen Silva CPA
Sent from my iPad

Beware - if your client owns a home in NY that is not a rental property - then he could be subject to the residency rules and all of his income could be taxable to NYS even though clearly a non-resident

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Original Message:
Sent: 10/18/2020 10:51:00 AM
From: Helen Silva
Subject: State filing

I have a client that has a residence in NJ and commutes and works in Michigan ,where he maintains an apartment. Since February {2020} he has worked full time from his second home on Long Island NY. In the past he filed a NJ resident return and a Michigan non resident return . How do I file for 2020?



Helen Silva CPA
Sent from my iPad

Good points. Anytime someone has a residence in New York (permanent place of abode), there is a question of statutory residency. From the facts you gave, it sounds like your taxpayer is on track to be a statutory resident of New York for 2020 - but without all the facts, a definite answer is not possible. It is a complicated issue and highly fact sensitive. And, by the way, residency is a favorite audit topic for New York. 
The issues of domicile and stat res probably are going to come up a lot for 2020, with so many people spending time in second homes. 
Feel free to call me if you want to discuss further.​

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Yvonne Cort
Partner
Capell Barnett Matalon & Schoenfeld LLP
Jericho NY
516.931-8100 ext. 370
ycort@cbmslaw.com
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Original Message:
Sent: 10-18-2020 11:40 AM
From: Ira Kriegsman
Subject: State filing

Beware - if your client owns a home in NY that is not a rental property - then he could be subject to the residency rules and all of his income could be taxable to NYS even though clearly a non-resident

Sent from my iPhone


Original Message:
Sent: 10/18/2020 10:51:00 AM
From: Helen Silva
Subject: State filing

I have a client that has a residence in NJ and commutes and works in Michigan ,where he maintains an apartment. Since February {2020} he has worked full time from his second home on Long Island NY. In the past he filed a NJ resident return and a Michigan non resident return . How do I file for 2020?



Helen Silva CPA
Sent from my iPad

Original Message:
Sent: 10/18/2020 10:51:00 AM
From: Helen Silva
Subject: State filing

I have a client that has a residence in NJ and commutes and works in Michigan ,where he maintains an apartment. Since February {2020} he has worked full time from his second home on Long Island NY. In the past he filed a NJ resident return and a Michigan non resident return . How do I file for 2020?



Helen Silva CPA
Sent from my iPad

Original Message:
Sent: 10/19/2020 8:30:00 AM
From: Gerald Cohen
Subject: RE: State filing

Sounds like your client is a statutory resident of NY. However, as a "resident" of NJ they should be entitled to a credit in NJ for taxes paid to another state for both Michigan and NY. They are probably subject to estimated taxes in NY

--

Gerald S. Cohen, CPA

cell 516 455-0643

jerrycohencpa@gmail.com

Original Message:
Sent: 10/18/2020 10:51:00 AM
From: Helen Silva
Subject: State filing

I have a client that has a residence in NJ and commutes and works in Michigan ,where he maintains an apartment. Since February {2020} he has worked full time from his second home on Long Island NY. In the past he filed a NJ resident return and a Michigan non resident return . How do I file for 2020?



Helen Silva CPA
Sent from my iPad

This is going to be our minefield as we have so many of these situations. It is possible that your client may be a resident of all three states. While you may get credit for taxes paid on wages, it is possible for the client to be taxed in more than one state on their investment income.

As it stands right now, very few states have addressed the COVID-19 tax  issues.

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Robert Brown
ROBERT N. BROWN, CPA
Jericho NY
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Original Message:
Sent: 10-18-2020 10:50 AM
From: Helen Silva
Subject: State filing

I have a client that has a residence in NJ and commutes and works in Michigan ,where he maintains an apartment. Since February {2020} he has worked full time from his second home on Long Island NY. In the past he filed a NJ resident return and a Michigan non resident return . How do I file for 2020?



Helen Silva CPA
Sent from my iPad