NY State Tax Return

[Tax Sleuth]

If a taxpayer works only in NJ but owns a home in New York State, does the fact that the taxpayer owns a home in New York State in and of itself require that the taxpayer has to file a NY State tax return?

[Koss]

Need more info

Is the taxpayer a resident of the State of New York? If so, they have to file a New York return.

If it's only a vacation home or something, then maybe not.

But if they actually lived in the State of New York at any time during 2013, then they probably need to file a return.

BMK

[Tax Sleuth]

NY State Tax Return

The taxpayer usually only goes there on weekends and lives mainly in NJ where the person works. Is it correct to say that a NY State tax return does not need to be filed in this case?

I know that in NJ there is the Homestead Benefit program. Are there any tax benefits that the taxpayer can apply for in NY by filing a tax return or document with NY State in relation to the real estate taxes that he is paying?

[BOB W]

To get ANY NYS benefit he must be a NYS resident................

[Gary2]

The taxpayer usually only goes there on weekends and lives mainly in NJ where the person works. Is it correct to say that a NY State tax return does not need to be filed in this case?

I know that in NJ there is the Homestead Benefit program. Are there any tax benefits that the taxpayer can apply for in NY by filing a tax return or document with NY State in relation to the real estate taxes that he is paying?

I'll give the same link I gave in another recent thread: http://www.tax.ny.gov/pit/file/pit_d....htm#part-year . In this case, however, the key question is whether the client spent 184 or more days in NY (where a part of a day is treated as a full day).

[dtlee]

It also depends on what prior ties the person has to New York (if any).

It is not easy to give up your New York State residency if you were once a state resident and maintain a domicile within New York. Without going into details (since they may not apply here), I know of a taxpayer who lived primarily in Florida and was a southeastern regional manager for his company. He voted, had his car registered and insured, and owned a condominium there. He came back to New York for holidays and family events.

His spouse (who had a business in New York) and two children (who were in school there) remained in New York and he had part-ownership of their home. Some of his professional ties also remained in New York (dentist, accountant, lawyer, insurance agent). He had some personal items that remained in his New York home as well (family photos and other paraphernalia). New York law identified him as a resident and he was required him to pay over 10 years of back resident taxes.

[ttbtaxes]

It is driven entirely by facts and circumstances. Here is the NYS Nonresident Audit Guide:

http://www.tax.ny.gov/pdf/2012/misc/nonresident_audit_guidelines_2012.pdf

The Gaied decision, which was just handed down just two weeks ago in NYS Appeals Court, revolved around whether someone "maintained an abode" in NYS. It is an easy read:

http://www.hodgsonruss.com/files/1_2_1/Alerts/2012/Tax%20Court%20Decision%20on%20Determing%20NYS%20Residency%202_2014228134229.pdf