TWSEA
Level 1

If a taxpayer maintains an apartment in NYC for work purposes, but lives with wife outside of NYC is he considered a resident of NYC?

0 Cheers
itonewbie
Level 15

Most likely.

If he maintains a place of abode that is suitable for dwelling year round, that place of abode will be deemed permanent in nature.  And if your client's workplace is in NYC, he will have exceeded the 183-day threshold.  By virtue of maintaining a permanent place of abode in NYC and being present in NYC for more than 183 days, your client will likely be considered a statutory resident of NYC.

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Still an AllStar
TWSEA
Level 1

Problem was solved thanks to your input.

Thank you