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State tax filing
New York is very aggressive about taxing remote workers so it’s possible you will either receive an audit notice or a pre-audit notice. The pre-audit asks you to fill out a form asking how many days you spent working inside and outside of New York.
Your fact pattern seems to demonstrate that you:
- Permanently abandoned your New York residency by buying a home in Texas (and presumably selling a home in New York or ending a lease), and
- Became a Texas employee by having your company change your status to “Texas remote worker” and having your NY access credentials revoked.
You do not have to link to a Texas office.
Your moves should be sufficient. However, lawyers who specialize in residency audits note they have lost court cases where the facts demonstrate the taxpayer is no longer a NY resident and/or no longer a NY worker.
However, it seems you have done what you can. If you do get audited, you may want to consult a law firm.
Two resources that are helpful:
- "What to Expect in a Residency Audit" by attorneys Hudgson Russ
- "New York Tax Treatment of Nonresidents and Part-Year Residents Application of the Convenience of th... by the NYS Department of Taxation and Finance
January 22, 2023
6:14 PM