New York State Residency Tax Audits
$45
Credits in
1.00 General
Practice Areas:
Administrative, Banking & Financial Services, Government Law, Landlord Tenant, Other, Paralegal, Real Estate, Real Estate Closing Procedures, Real Property, Taxation
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About
This Course
This course is a deep dive into New York State tax audits, exploring the role of residency to prepare your clients for assessment, even when they might not expect it. The webcast examines the factors affecting domicile, the 183-day rule, statutory residency, permanent place of abode, what counts as a day and exceptions, and convenience of the employer.
New York State has far-reaching programs to assess tax on individuals who may not realize that New York State or New York City considers them residents or otherwise subject to the New York tax. It’s important to be familiar with these detailed residency audits and recognize when your clients may be at risk of assessment. Planning and preparation are essential.
This course is designed for attorneys and legal professionals at any level of practice with clients considering moving out of New York or purchasing a place in New York.
Learning Objectives:
- Distinguish between domicile and statutory residency
- Become familiar with domicile factors, permanent place of abode, and day count
- Develop planning techniques for potential residency audits
- Perform the Convenience Test for nonresident remote workers
Production Date: 8/5/2024
About the Presenters
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Yvonne Cort, Esq.
Capell Barnett Matalon & Schoenfeld, LLP
Practice Area: Taxation
Yvonne R. Cort is a Partner at Capell Barnett Matalon & Schoenfeld LLP, where she focuses her practice on resolving Federal and New York State tax controversies. Whether audits, collection issues or other tax concerns, Yvonne brings a fresh perspective to tax solutions.Yvonne has over twenty years’ experience representing individuals and businesses in audits, appeals, and collection matters. These include IRS and NYS audits and appeals, NYS and NYC residency audits, liens and levies, installment agreements and offers in compromise.Yvonne has held numerous leadership positions in the profession, including Member-at-Large on the Executive Committee of the Tax Section of the ...
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