New York’s Revised Nonresident Audit Guidelines: A Tool for Taxpayers?


On June 18, 2014, the New York State Department of Taxation and Finance (Department) published a revised version of its Nonresident Audit Guidelines (Audit Guidelines). The Audit Guidelines are (and have been) issued by the Department to provide guidance and advice to Department audit staff in connection with examinations involving whether certain individuals are residents of New York State and/or New York City for purposes of New York’s personal income tax and to ensure uniformity and consistency in these examinations. These Audit Guidelines, while nonbinding, represent the Department’s views on various issues that arise in New York residency audits and can be—and have often proven to be—a helpful resource to those engaged in contentious residency disputes.

The June 2014 version of the Audit Guidelines primarily incorporates the Department’s views on the New York State Court of Appeals (the state’s highest court) decision in Matter of Gaied v. New York State Tax Appeals Tribunal. However, other less obvious but still important revisions to the prior guidelines were made—many of which are taxpayer friendly and should be explored by those engaged in ongoing audits and litigation. This article discusses the most significant of the Department’s revisions, including changes to its views on both domicile and residency audits.

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DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.

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