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A New York state residency audit will review if a taxpayer accurately filed a New York state tax return as a partner or non-resident of New York State most often these reviews occur when a taxpayer maintains living quarters in New York State while claiming to be a resident of another state New York State has two rules in which you can will be considered a resident in New York State you can be considered a domicile of New York State or you can be considered a statutory resident of New York State the domicile is a persons home you can only have one domicile if you claim to have change your domicile to another state you must clearly establish that you have abandoned one domicile and established a new domicile and then in the another state you may be considered a domicile of New York State if you maintain living quarters in New York State and are physically present in New York State for more than 30 days in reviewing the domicile of an individual New York State utilizes five primary factors in determining a person domicile this is not a simple check the box tests its more of a weighted balance the five primary factors are one of the resident the size value and use of the residents will be compared with the state of domicile in New York State active business involvement how active are you involved in the business in New York State versus the state you're claiming to be a domicile on time you must clearly establish that you spent more time in the state you claim to be a domicile than New York State in his best done in blocks of time rather than coming back and forth between the state of domicile and New York State fourth is family where your spouse and minor children located that should be in the state in which you're claiming to be a domicile the fifth is the items of near and dear its sort of silly, but those are the things that are most important in your life, and they should be located in the place you're claiming to be in changing your domicile its best established when coinciding with an event events can include purchasing a new residence in another state and significantly using that residence retiring from your job or transitioning your business your if you're an ownership in that business in the minor children were moving out of your primary residence in addition to the five primary factors New York State will also reduce review secondary factors however they will not be given as much weight some secondary factors include obtaining a driver's license in the state of domicile obtaining voters registration in the state of domicile where's the location of your primary care physician having the address and most important documents indicate that your state of domicile non-resident and resident status of clubs and the location of your autos and boats and the insurance on those items as well as the New York State star exemption and Florida homestead exemption if you are considered a domicile in another state you can still be considered a resident of...
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