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News for New York Snowbirds

NYS announced on January 16, 2009 their amendment to the definition of a permanent place of abode for determining who is a NY tax resident. No longer can someone say they are a resident of Florida or some other non tax state and avoid NY taxation as a resident by claiming that their NY home was a temporary living accommodation where they stayed less than 183 days per year.

Effective January 1, 2009, a person (other than someone who qualifies under the 450/548 day foreign country rule) who maintains a place of abode in NY that contains facilities normally found in a regular dwelling (other than a camp or cottage which is clearly only suitable for temporary vacation usage) for  substantially all of the year (usually defined as 11 months) and spends 183 days or more in NY will be considered as being a NY resident for the entire year and subject to NY tax on all income from all sources both in and out of NY.

For example, letís assume that you own a house or condo in NY in which you live 190 days a year while also owning a place in Florida where you spend the remainder of the year. You get a Florida driverís license and vote in Florida, clearly establishing domicile in that state. However, as you now have a permanent place of abode in NY pursuant to the new definition (IE you maintain it for substantially all of the year even though you donít live in it) all earned and unearned income from worldwide sources are taxable in NYS, with of course, a credit for taxes paid to other states which if you live in Florida would be none.

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