Have you been selected for a residency audit, or seeking advice on how to be prepared for one? We can help you. These audits focus on two possible scenarios.
Domicile (or Primary Residence)
These audits focus on individuals with a residence in New York State (or NYC), but claim that their primary residence in another state or jurisdiction, such as Florida. The issue could also involve Long Island versus NYC. The auditors examine various personal records to help them determine which is the true primary residence. Extremely detailed analysis and experience is required. Brian Gordon of State Tax Audit Representation has unmatched experience as he has spent many years working on the largest residency audits for the NYS Tax Dept. as well as in private practice.
Statutory Residency Audits
Even if you are domiciled outside New York, you still may be a resident of New York by law (statutory) if:You have a permanent place of abode in New York (a residence) and you spend more than 183 days in New York. Any part of a day equals a day. Again, this requires detailed analysis of personal records such as cell phone bills, EZ pass, etc. to determine your day count. What qualifies as a permanent place of abode can also be a complex issue.
If you need help with these issues, call Brian Gordon at 516-510-6041, or email at .