Topics Covered

• Overview of New York's residency tests

• New York's Audit Guidelines and Residency Audit Program

• Review of recent cases and rulings, including the Gaied decision

• The nuts and bolts of a residency audit

• Income allocation issues for nonresidents

Learning Objectives

• Identify and apply New York's residency requirements

• Describe the New York Department of Taxation and Finance residency audit program and process

• Identify key issues facing New York residents and nonresidents and strategies to defend positions in case of audits

Who Should Attend
All CPAs, enrolled agents, tax return preparers, tax attorneys, and other practitioners who prepare New York returns and/or are responsible for preparing multistate returns for clients or advise on cross-border tax issues or disputes will benefit from this insightful webinar.