If you move to New York or out of it, coupled with the sale of businesses or termination of the contract of employment, you should consult with a tax attorney. These issues are beyond the scope of this question.
General Report on taxation and taxation:
Why New York testing me?
New York State protects the base of the income tax, to carry out checks in which you can find a residence or source of income in New York. New Yorkers are responsible for income tax worldwide. Non-residents are taxes from their income in New York. Typical objectives of the audit to the & # 39 are managers and other dahodshchyki high income, who are traveling to New York and serving non-resident declaration or not to submit a declaration.
How could I find a New Yorker?
First, you can live in New York and spending in the state for at least 30 days during the year. Lifelong place – it is a legal concept that refers roughly to where you come from. You can change the place of residence, but only if you move somewhere that is not temporary.
Secondly, you can be a legal resident of New York City. Are you a legal resident if you hold house in New York (including the apartment that you rent) and spend in the state for more than 183 days. For narrow exceptions, any part of a day spent in the state (even a minute), it is considered a whole day. Days of Travel to New York City is always counted as days in New York.
If I do not live in New York and not a legal resident living space, can New York still tax me?
Yes. New York can and will tax you on your source of income in New York. If you earn a salary or wages, your income from a source in New York – it's part of your earnings from the days spent in the State of New York.
As the state to prove that I was in New York?
They do not want. Examiners will count on you to prove that you were not in New York. Every day, you can not prove that you have spent the whole day outside of New York, will be considered during the day in New York.
How do I prove that I was not in New York?
If you are in New York, but not a resident, you need to conduct 1) modern calendar that captures your location for each day of the year; and left the country. Calendar on which you rely, must be kept in the regular course of your trade or business. If you build it to prepare for the exam, it's too late – the examiners do not have to accept it and probably will not take it.
Can I avoid income in New York, working at home outside of New York?
Probably not. If your employer is located in New York, working at home, even if it is outside of the State of New York will still be counted as income in New York, if your employer requires you to work at home that day. For more information about the position of New York with respect to the source of income while working from a home office, see the TSB-M-065 (5) I. Do not confuse the test, "the convenience of the employer", discussed it with the source of the rules discussed above, which act if you do not work in your home.