New York State Nonresident Audit Guidelines

A New York State resident taxpayer is responsible for reporting and paying New York State
personal income tax on income from ALL sources regardless of where the income is generated,
or the nature of the income. A nonresident taxpayer is given the opportunity to allocate income,
reporting to New York State only that income actually generated in New York. In addition, the
nonresident need only report to New York income from intangibles which are attributable to a
business, trade or profession carried on in the State. Thus, significant benefits may be derived
from filing as a nonresident.

Section 605(b) of Article 22 of the Tax Law defines a resident of New York State as one
who:
1. is domiciled in New York State (with two important exceptions which will be
discussed in detail in Chapter V.); OR
2. is NOT domiciled in New York State but who maintains a permanent place of abode
in this state and spends more than one hundred eighty-three days of the taxable year in
this state, unless such individual is in active service in the armed forces of the United
States.

Nonresident Audit Guidelines (2009)

M. Spik

Editor
25 years of experience managing tax, accounting, payroll, and employment-related information portals. Editor of Accounting Portal since 2011.
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