New York State Residency Tax Audits

This course is a deep dive into New York State tax audits, exploring the role of residency to prepare your clients for assessment, even when they might not expect it. The webcast examines the factors affecting domicile, the 183-day rule, statutory residency, permanent place of abode, what counts as a day and exceptions, and convenience of the employer.

New York State has far-reaching programs to assess tax on individuals who may not realize that New York State or New York City considers them residents or otherwise subject to the New York tax. It’s important to be familiar with these detailed residency audits and recognize when your clients may be at risk of assessment. Planning and preparation are essential.

This course is designed for attorneys and legal professionals at any level of practice with clients considering moving out of New York or purchasing a place in New York.

Learning Objectives:

• Distinguish between domicile and statutory residency
• Become familiar with domicile factors, permanent place of abode, and day count
• Develop planning techniques for potential residency audits
• Perform the Convenience Test for nonresident remote workers

Production Date: 8/5/2024