NASSAUSUFFOLK

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  • 1.  NYC resident

    Posted 06-20-2022 05:35 PM
    If a person moves to Florida from NYC, keeps his NYC rental apartment and uses it for 4 months (less than 6 months) out of the year, is he considered a NYS/NYC resident?
     

    This assumes he does all other factors in Florida such as vote, getting auto insurance, drivers license etc.



    Jeffrey Wolf
     
     



  • 2.  RE: NYC resident

    Posted 06-21-2022 12:47 PM
    I'm wading back into the water after flubbing the last NYC question, but this is a bit more complicated than meets the eye: there is a five-factor domiciliary test set forth in the NYS Audit Technique Guide on point. Driver's licenses, voting registrations, house of worship attendance, and the like will only be tiebreakers if the five-factor test is too close to call.

    Those five factors are:

    • Time (relative time spent in each jurisdiction)
    • Home (relative size and value of homes in each jurisdiction)
    • Items Near and Dear (collectibles, family heirlooms, pets, artwork, and so on)
    • Business Connections
    • Family Connections (especially important if the client is married with any minor children)
    You can consult the Audit Technique Guide, which is public, for further details about how the State and City approach this issue.

    Keep in mind this five-factor test is for domicile, whereas a taxpayer is automatically a resident if she spends 183 days or more in New York and has a permanent place of abode. In this case, it doesn't appear the taxpayer is a statutory resident, but the taxpayer can still be a domiciliary and taxed under that line of reasoning.

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    Matthew E. Rappaport, Esq., LL.M.
    Vice Managing Partner
    Chair, Taxation Group
    Falcon, Rappaport & Berkman PLLC
    (516) 558-3377
    mer@frblaw.com
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