Tax Law And Litigation Services For Businesses And Individuals

New York Tax Residency Lawyer

Last updated on June 10, 2024

New York state tax residency audits can be complex and daunting. Working with an attorney can help you better understand New York tax residency audits and navigate the audit process.

For more than 25 years, M. Bradford Randolph, Esq., PLLC, has been known as a boutique tax law firm providing personalized services in the heart of Manhattan. We guide our clients through tax issues, including tax residency audits.

What Is A New York State Residency Tax Audit?

This is an examination conducted by the New York State Department of Taxation and Finance to determine if an individual qualifies as a resident for tax purposes.

Being classified as a resident subjects the individual to New York state income tax on all worldwide income, unlike nonresidents, who are only taxed on income sourced within New York.

How Does New York Determine Residency?

New York determines residency based on two primary criteria:

  • Domicile: This is the individual’s permanent and primary home. To establish a domicile, auditors examine where an individual has their main home.
  • Statutory residency: Even if an individual is domiciled elsewhere, they may still be considered a resident if they maintain a permanent residence in New York and spend significant time in the state during the tax year.

These criteria help to ensure that New York residency status is fairly assessed to determine tax obligations for individuals and those with connections in the state.

What Causes A Residency Audit, And What Can You Expect?

Several factors can trigger a residency audit. Common triggers include:

  • Working part time in New York and part time in your home
  • Filing as a nonresident while maintaining a home in New York
  • Significant income discrepancies or high-income earners
  • Recent changes in residency status

During the audit, individuals can expect auditors to request detailed documentation, such as travel records, utility bills and financial statements.

Contact Us

M. Bradford Randolph, Esq., PLLC, provides personalized representation to help ensure your rights are protected and your tax obligations are accurately determined. If you need assistance with a New York state residency tax audit, call 347-315-1648 or contact us online today.