05/17/2021
"I think the tax department expects, probably rightfully, that many people terminated leases in N.Y. or weren't in the state for more than 183 days and therefore think they won't be treated as N.Y. residents after they left," Pascal said. "They don't understand this domicile test, or realize you have to 'stick the landing' in the new location, and demonstrate that you have the intent to remain there indefinitely."
New York's tax department started sending out letters asking taxpayers about residency and telecommuting issues, tax attorneys said Thursday, a push that comes as the coronavirus pandemic allowed people to leave New York or telecommute.