Spending less than 184 days in new York does not mean you are no longer taxes as a new York State resident. A taxpayer with multiple residences must pay attention to various factors which the State of new York uses to determine a taxpayer’s intent for state of residence. Things which will help determine a taxpayer’s intent are as follows:

1) Voter registration
2) new drivers license
3) Registration of vehicles

New York State uses factors such as the relative size and value of multiple homes, business affiliations within the state, and the amount of time spent in a given location to determine one’s intent for residency determination.

Regardless of whether or not a taxpayer is a resident or not, taxes must always be paid at the source of the income (i.e. Rental property or partnership income).

Thus, a taxpayer can face some difficulty when changing residences for state tax purposes. Proper planning in crucial so that one may benefit from being domiciled in a state that has little or no income tax.

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