TAILIEUCHUNG - Nonresident Audit Guidelines State of New York - Department of Taxation and Finance

While the Port Authority’s tunnels, bridges, and airports continue to contribute the vast majority of cash flow within the organization, over recent decades the Port Authority has become a significant real estate developer and asset manager with its own expansive security force, a posture that warrants further evaluation as the demands of the WTC development approaches conclusion. For example, the Port Authority is also the owner of a resource recovery facility, which converts waste to energy. Furthermore, in large part as a reaction to the WTC bombing in February 1993, and the events of September 11, the Port Authority has assembled a sizeable security apparatus including a police force numbering over 1,700 employees. . | 2012 Nonresident Audit Guidelines State of New York - Department of Taxation and Finance Income Franchise Field Audit Bureau June 2012 Table of Contents Section Title Page s I. Introduction 4-5 II. Overview of the Nonresident Audit 6 A. New York State Personal Income Tax Law 6 B. New York State Personal Income Tax Regulations 6 III. Scope of the Nonresident Audit 7-8 IV. Domicile 9-13 A. Definition 9 B. Intention and Motive 9-10 C. Continuation and Change 10-12 D. Burden and Degree of Proof 12-13 V. Factors to be Considered in Determining Domicile 14-49 A. Primary Factors 14-33 1. Home 15-21 2. Active Business Involvement 22-25 3. Time 25-29 4. Items Near and Dear 29-31 5. Family Connections 32-34 B. Evaluation of the Factors 34-37 C. Other Factors Affecting Domicile 37-40 D. Nonfactors of Domicile 40-41 E. Tax Relief for a Domiciliary 42-44 F. Foreign Domicile 45-49 1. Intent 45-46 2. Factors 46-48 3. Citizenship 49 VI. Statutory Residence 50-71 A. Definition 50 B. Permanent Place of Abode Part I The Basics 50-56 1. Physical Attributes 51 2. Nature of the Relationship 51-55 3. Conclusion 55-56 Page 2 Table of Contents Section Title Page s C. Permanent Place of Abode Part II Other Issues 56-60 1. Residence Not Habitable 56-57 2. Corporate Apartments 57-58 3. Change of Ownership 58 4. Life Estate Interests 59 5. Minor Children 59 6. College Students 59-60 D. Substantial Part of the Year 60-61 E. When Domicile Changes 61-63 F. A Day Spent in New York 63-66 G. Temporary Stay 66-71 H. Auditor Advisory 71 VII. Resident Credit 72-77 A. General 72 B. Requirements 72-74 C. Limitations 74-75 D. Dual Residents 76 E. Other Considerations 76-77 VIII. Audit Techniques 78-91 A. Pre-Audit Analysis 78-80 B. Communicating with the Taxpayer 80-83 C. Accumulation and Analysis of Data 83-87 D. Concluding the Audit 87-91 IX. Appendix 92-124 Residency Questionnaire 92-94 Permanent Place of Abode 95 Citation of Domicile and Statutory Residency Cases 96-124 Page

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