“Tax Penalties in N.Y. Residency Case Raise Red Flags for Snowbirds”
Palm Beach Daily News, March 5, 2011
Arthur Rosen warned individuals who spend substantial time living in tax-friendly Florida that they may be not able to claim residency if they still maintain a home in high-tax New York. He advised such persons to avoid New York tax problems by both reducing year-round accessibility of their home there (renting it out for several months a year), and by keeping careful records to show that they have not been in New York more than 183 days annually. Mr. Rosen noted that New York is one of the most aggressive states at collecting taxes, and suggested maintaining records of out-of-state residency for at least four years after filing a New York return.