NYS and NYC Residency AuditsNew York City and State Tax Controversies

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Many people own residences in the State of New York. But not all of these people are considered New York State residents for tax purposes.


A New York State resident must pay tax to New York State on all income; a non-resident only pays State tax on income earned from a source within New York State. Therefore, it’s in the best interest of the New York State Tax Department to classify a taxpayer as a full- or part-year resident of the State. The Department sometimes conducts residency audits to determine a taxpayer’s New York State residency.

In the course of a residency audit, the auditor will apply a number of tests to attempt to prove a taxpayer’s domiciled or statutory residency in New York State. The burden of proof is on you, the taxpayer, to prove that you are neither of these two types of New York State resident. This process involves the compilation of highly personal information, and it can feel like your privacy is being violated. You’re effectively being asked to provide a detailed accounting of where and how you spend your time!

In addition to State residency audits, New York City residency audits may also be conducted.

Our attorneys have helped numerous taxpayers through the residency audit process and can assist in making it go more quickly and favorably.

Fill out the form below or call us at 646-326-9971 for a free in-office consultation.

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Bradley R. Bailyn, Esq. , Founder

Bailyn Law provides comprehensive legal and advisory services to closely held and family businesses seeking to capitalize on opportunities, avoid or mitigate risks and create long-term stability through good management and diligent business decisions. We help owners and directors structure successful transactions to improve profitability and liquidity including purchasing and selling entire companies or certain assets, restructuring the ownership, management and operations of the business, raising capital or entering joint venture agreements. We serve as general counsel for our clients, fulfilling daily needs and building long-term relationships of trust and confidence.

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THE BAILYN LAW FIRM, P.C.