Level 2

Resident v Non-resident

Forum|Forum|1 year ago
February 13, 2025
2 replies
5 views

Married couple domiciled in Georgia but spouse works in New York with the bulk of the income. Both have Ga licenses. Spouse is in NY 50% of the time. Can the spouse be filed as non-resident of NY for tax purposes. The lower income spouse does own a home in NY but it's just so the other spouse has a place to stay.

Any advice is appreciated.

sjrcpa

Level 15

How close to 50% of the time is working spouse in NY? I think you'll find NY considers them a resident if they are there for 183 days. And they are liable to ask for proof if you claim otherwise. Their W-2 probably has all wages a NY wages.

The more I know the more I don’t know.

C

Cass1Author

Level 2

One spouse all NY state and city income, other spouse all GA income.

BobKamman

Level 15

So, one spouse is a NY resident and the other a GA resident. Unless she's working remotely. "Count the days in NY," from @sjrcpa , is good advice. Putting the home in the wife's name looks like an attempt to throw the Dept of Taxation off course, but ownership is public record and they have seen that one before. Have a fee agreement in place, for cost of helping with NYS correspondence audit, before finishing the returns.

BobKamman

Level 15

Lot more goes into determining domicile than where someone has a (did you mean driver's?) license.

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