New client, has maintained NY residency for past several years, but has not worked in NY. Worked all year in NC, employer paid per diem 3 months at $2600/month non-taxable, then $3825/month taxed as W-2 wages. 2015 worked in PA, preparer they had used for several years filed them as PA resident, no NY return. 2016 worked in PA 5 months , then NC 7 months. New preparer as former one retired. Filed as part year PA & NC and NY non resident. Company paid $44k taxable per diem in 2015, in 2016 paid $2600/month for 8 months in NC and $12000 taxable per diem for PA. 2015 preparer had some handwritten percentage calculations on the 2106 worksheet, 2016 preparer only had 2106 expenses for the 4 month period he was at a different location in PA. Not sure just how to file. Suggestions?
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Seems to me that you first have to determine was his principal domicile NY for the years in question. Simply because his owned property in NYS doesn't necessardily mean he's taxed as a NYS resident. Where did he live in each of the 3 years for more than 1/2 the year?Originally posted by Justataxguy View Post
What was the purpose of establishing a NY residency if he physically didn't live there for the majority of the year? You also need to know did it involve a NYC address, as NYC taxes residents only, not nonresidents.
Based on what you posted, it appears you need to amend both 2015 and 2016 returns to report nonresident status to PA, and report a tax return to NYS claiming a credit of tax paid to PA. And for 2016, PA and NC.Uncle Sam, CPA, EA. ARA, NTPI Fellow
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