- Statutory residence rules - How do you count a “day” in New York - Concrete steps necessary to change your domicile - Common traps for the unwary practitioner - Techniques used by auditors to identify and investigate residency cases
Learning Objectives
- Apply NYS and NYC residence tax rules.
- Understand New York State and City income tax allocation rules.
- Identify the methods to effectively change one’s domicile to another state.
- Learn how to provide planning opportunities to minimize New York income and estate taxes.
Major Topics
- Statutory residence rules
- How do you count a “day” in New York
- Concrete steps necessary to change your domicile
- Common traps for the unwary practitioner
- Techniques used by auditors to identify and investigate residency cases
