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OnDemand Course

The Nuts and Bolts of New York's Residency Rules

The New York State Department of Taxation and Finance has the most advanced - and the most aggressive - residency audit program in the nation. As tax rates in New York State and New York City continue to rise, you can expect to see more taxpayers attempting to change their residency status, and consequently, you should also see an increase in audit activity in this area. Therefore, a working knowledge of how New York's complex residency rules work is critical for tax practitioners, business owners, executives, and other professionals that deal with tax issues for high net worth individuals on a regular basis.

Presented by Timothy Noonan, Esq., a highly regarded New York tax practitioner and author of the column "Noonan's Notes on Tax Practice," this OnDemand Webinar will help you understand the rules, requirements, issues and opportunities in working through New York's residency tests and associated personal income taxation.  Mr. Noonan will go beyond the residency fundamentals for NY residents (and nonresidents) and provide practical insight into the audit process itself.


Runtime: 87 minutes
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Over 33 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Agenda

Overview of Residency Tests    

  • The Domicile Test
  • The Statutory Residency Test

   

The Domicile Test

  • General Definitions and Burden of Proof Issues
  • Analysis of the Five Domicile Factors
  • Recent Cases

The Statutory Residency Test

  • Day Count Tests and Issues
  • "Permanent Place of Abode" Test
  • Recent Cases

Residency Audit Issues

  • Practical Guidance for Handling Audits
  • Nonresident Allocation Issues
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Why Lorman?

Over 33 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Credits

OnDemand Course

This course was last revised on May 11, 2012.

Call 1-866-352-9540 for further credit information.

This program does NOT qualify, nor meet the National Standard for NASBA accreditation.

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Why Lorman?

Over 33 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Faculty

Timothy P. Noonan

Timothy P. Noonan

Hodgson Russ LLP

Timothy P. Noonan, Esq.

  • Partner in New York and Buffalo offices at Hodgson Russ LLP
  • State and local tax practitioner, with a focus on handling New York State and City tax litigation and controversy work
  • One of the nation’s leading practitioners in the area of New York residency and has handled several high-profile cases in the residency area
  • Co-wrote the 2012 New York Sales and Use Tax Answer Book and New York Residency and Allocation Audit Handbook, both published by CCH
  • Writes the monthly column, “Noonan’s Notes on Tax Practice,” in State Tax Notes, a national multistate tax publication
  • Also, over the past 12 years, Mr. Noonan has written approximately 75 articles on state and local tax topics in various state and national publications
  • Lectures across New York on State and local tax matters and is a frequent speaker on the CCH webinar circuit
  • Can be contacted at [email protected] or 716-848-1265
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Why Lorman?

Over 33 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

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Product ID: 389260
Published 2012
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