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

Daily Tax Report: State provides authoritative coverage of state and local tax developments across the 50 U.S. states and the District of Columbia, tracking legislative and regulatory updates,...

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.