So this question is obviously about whether I have to pay NYC income tax. My issue is that I am unsure what will determine my domicile status: as far as subjective intent goes, I do not intend to stay in the city indefinitely. However, over the rest of the year I imagine I will be staying in the NYC apartment for more nights than in the suburbs because it is closer to my job.
So my concern is that since I work in the city, and now I will have an apartment there, the tax auditors will conclude that I have switched my domicile to NYC (even though, like I said, I have not formed the requisite subjective intent to live in the city indefinitely).
In this sort of situation, would it be difficult to prove I've maintained my domicile in the suburbs? I'm concerned that even if I am right on the merits, and my domicile hasn't changed, it would be a very difficult and stressful fight if I am audited.
NY Department of Revenue is very aggressive. I understand your predicament.
Please see an article regarding New York City domicile including
If he is not domiciled in the city, then the person can still be taxed as a statutory resident if he has a permanent place of abode in the city, and spends more than 183 days in the city.
so should I err on the side of caution and pay the tax? Also, I do not own the suburban residence- does that weigh in favor of finding that my domicile will be NYC?