State Intelligence
New York Residency
New York examines domicile and statutory residency with heavy emphasis on abode, days, and enduring ties.
Income Tax
10.9%
Audit Aggressiveness
Very High
Key Residency Factors
5-factor domicile analysis
Permanent place of abode
184-day statutory residency
Home comparison
Business involvement
Common Audit Triggers
Permanent place of abode retained
184-day threshold risk
New York business activity
Family or treasured items remaining in New York
Safe Harbors
548-day foreign safe harbor
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