New York—Personal Income Tax: Taxpayer Properly Assessed as Statutory Resident

27 February 2020

A taxpayer was properly subject to New York State and City personal income taxes because the taxpayer failed to establish that he was not physically present in the state for more than 183 days during the tax year at issue. Generally, nonresidents are subject to tax if they maintain a permanent abode in the state or the city and spend, in the aggregate, more than 183 days during a tax year. In this matter, although the taxpayer was domiciled in New Jersey, he filed joint New York State and City nonresident and part-year resident returns with his wife. The New York Division of Taxation (division) issued a deficiency notice finding that the taxpayer was a statutory resident of the state. Although the taxpayer conceded that he was in New York City for 181 days, he asserted that he was not a statutory resident. In support of his assertion, the taxpayer provided a listing of his locations in the form of a spreadsheet and E-ZPass statements. However, it was noted that the taxpayer’s testimony about his travel patterns, spreadsheets, and other evidence did not prove that he was not in New York during any part of the remaining days. Accordingly, the taxpayer’s protest was denied.