New York Residency: Does Any Part of a Day Really Count?

The Bloomberg BNA Tax Management Weekly State Tax Report filters through current state developments and analyzes those critical to multistate tax planning.

While challenges to New York's definition of a “statutory resident” have been abundant, none of those challenges have directly focused on what it means to spend a “day” in New York. In this article, Maria Eberle of McDermott Will & Emery LLP examines the legislative history of the enactment of the statutory residency test, and argues that the Department's current interpretation of spend a day in New York is entirely inconsistent with that intent.