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Address:
- New York State
Department of Tax
& Finance
Taxpayer Assistance Bureau
WA Harriman Campus
Albany, NY 12227
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Phone:
- (800) 225-5829
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Official Site:
- www.nystax.gov
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The
NESTOA states have recognized the need for uniformity in determining
domicile issues by its member states. Therefore, the NESTOA states
have agreed on the following factors to be considered in determining
domicile.
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- Home or Way of Life
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- Time
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- Items “Near & Dear”
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- Active Business Involvement
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- Family Connection
- (To be reviewed when the first four factors are not conclusive.)
These factors will be used by the states as a guide in determining
domicile. In most cases a review of these factors will be sufficient
to make a determination. The states have created a model
questionnaire
for their use during audits. Individual state's laws and regulations
take precedent on any issue and audit staff will be making decisions
in accordance with those laws and regulations.
In some cases the domicile issue may be pursued by more than one
state for a particular taxpayer. If two or more states claim a domicile
status and if requested by the taxpayer, the North Eastern States
involved will discuss the issue and attempt a resolution. However,
the states are not bound to accept the resolution. The taxpayer
may continue with the appeal process in each of the states.
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