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Even Partial Days Count For N.Y. Residency Determinations
January 18, 2022
Petitioners filed joint nonresident income tax returns for 2005 and 2006. During those years, petitioners maintained a permanent place of abode in New York. The Division issued...

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Recent Reports

Tuition Tax Credit Denied
January 18, 2022
Ps' son, MH, was enrolledat Clemson University, ("CU"), during tax year 2018. MH was enrolled during the 2018 spring and fall semesters at CU. However, for...
Resident Taxed On Retirement Plan Distribution
January 18, 2022
From the beginning of 2014 until July 21, 2014, R was employed and working in Colorado. During his employment in Colorado, he participated in a 401(k) plan sponsored by his emp...
The Supreme Court Stays The "Vaccine Mandate"
January 14, 2022
The Secretary of Labor, acting through the Occupational Safety and Health Administration, ("OSHA"), recently enacted a vaccine mandate for most of the Nation's wo...
Refinery Supplier Earns Qualifying Income
January 14, 2022
X is a publicly traded partnership. X is primarily engaged in the business of operating a system of petroleum product and crude pipelines, storage tanks, distribution terminals...