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Posted by Seth on November 26, 2007, 10:43 am
Please log in for more thread options >>Taxpayer used to live in NY
>>Continuosly operated a business in NYC
>>In 2000 moved in with Girl friend in NJ
>>In 2003 Moved in with brother in NJ
>>on or about October/ November 2004 moved back to NY
>>always operated a business in NY
>>Slept in NJ
>>Never changed drivers license as business was in NY
>>Has daily toll receipts and gas receipts in NJ
>>
>>Is he NY or NJ residence for 2004 tax year
>
>I expect that you will get varying opinions on this. My vote
>is that for 2004 he was a full-year NY resident, and not a
>NJ resident. I assume that you have read the definitions of
>a resident and nonresident for both states.
>
>The key question is domicile. I believe that his domicile
>was NY. The continuous business connection is evidence of
>this, and his intention to return to NY is evidenced by the
>fact that he did return.
I believe that in order to retain NY residence, the taxpayer must
maintain a "permanent place of abode" to which he intends to return.
OP said nothing about maintaining a NY residence. Merely operating a
business (or having a job) in NY does not make one a resident.
It might well be argued that OP's _intent_ was to remain with his
girlfriend permanently.
So I would say that in 2004 he was part-year in each state.
Seth
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