- quote -

Nah, just conjecturing. It's not like I care that much.

- quote -

That's true of a Starwood Platinum Card holder, too, even if
he _never_ visited NYC. (They guarantee hotel room
availability up to 48 hours in advance.)

- quote -

"I left my personal belongings in a separately-rented
closet, which was 15 square feet without enough space even
to sleep in."

Seth

<< -------------------------------------------------> << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org > << ------------------------------------------------->

- quote -

Oh, pooh <G> . You're going to make me look up cases if it
takes forever, right? And we probably won't find anything
right on point anyway.

I don't know. Maybe that would work for the subtenant, but
not for the prime tenant. OTOH, the city might argue that
even the subtenant was guaranteed a place to stay. An
auditor would be looking at it with the benefit of hindsight
anyway, so if the subtenant actually did use the apartment
every week, he'd know that. If I were the city auditor, I'd
ask the subtenant if he left his personal belongings in the
apartment or took everything home with him every weekend
<G> .

In our OP's case it would be shooting at flies with an
elephant gun, since he planned to use his NYC apartment only
on weekends and would never meet the 183-day rule anyway.
So he doesn't need to go to all that trouble. It's not hard
to think up a scenario in which it would be more than worth
while to check it out, though.

Katie in San Diego

The foregoing is intended for educational purposes only and
does not constitute legal or professional advice.

<< -------------------------------------------------> << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org > << ------------------------------------------------->

- quote -

What about a timeshare in NYC, where the owner has the right
to use the apartment for one week a year?

The Prime Tenant (weekends) would claim that it's
unreasonable for something to be considered his "permanent
place of abode" if he can't even use it most of the time.
The sublease could be written so that the prime tenant has
the right to substitute a similar property with reasonable
notice at his sole discretion. That makes it clearly
non-permanent for the subtenant (weekdays).

Seth

<< -------------------------------------------------> << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org > << ------------------------------------------------->

- quote -

I don't think I would go that far, Seth. That language
("yours to use at any time") was mine, by way of
explanation, and not from any authority. My guess is that
the NYC tax authorities would consider the structure you
describe as a "permanent place of abode" for both parties,
since it is for their exclusive use at their scheduled times
and not available to the public.

I haven't looked at any case law on this, though.

Katie in San Diego

The foregoing is intended for educational purposes only and
does not constitute legal or professional advice.

<< -------------------------------------------------> << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org > << ------------------------------------------------->

wrote:

- quote -

So it would work to timeshare the apartment: OP gets to use
it weekends, and someone else (presumably who works in the
city, lives elsewhere, and wants to avoid commuting as much)
gets to use it during the week. That way, neither of them
has it available "to use at any time".

Seth

<< -------------------------------------------------> << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org > << ------------------------------------------------->

tm4525[at]aol.com says...

- quote -

Actually, it's more than 182 days (over half of the year) in
a regular year, more than 183 in a leap year.

Be careful on this, NY considers a day strangely. The state
does the audits usually, but the city gets the information
from the state.

Since you don't work in Manhattan, you are probably safe
from going over the 1/2 year.

Gary

--
E-mail to the above address is rarely read. If you want to
contact me directly, please send an e-mail to: gary at
gdgoodman dot com.

<< -------------------------------------------------> << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org > << ------------------------------------------------->

tm4525[at]aol.com wrote:

- quote -

This question was comprehensively answered on misc.taxes
before it was posted here.

NYC defines a resident for tax purposes in the same language
as the NY State definition. An individual is a resident if
he or she is domiciled in the city, or if domiciled
somewhere else, if he or she both maintains a permanent
place of abode in the city AND spends more than 183 days of
the taxable year in the city.

Maintaining an apartment in the city will not, by itself,
make you a resident of the city. You will be a resident
only if you do that AND ALSO spend more than 183 days in the
city. Any part of a day counts. Thus if you go to the city
Friday night and stay until Monday morning, you have been in
the city for 4 days, not 2.

Any place of abode that is yours to use at any time is a
"permanent place of abode" for this purpose. Doesn't matter
if it is owned, rented, leased, or subleased. A hotel room,
however, would not qualify, even if you stayed in the same
hotel every weekend, unless the hotel maintained a room for
your exclusive use and did not rent it to others in your
absence.

As long as you keep track of your days in and out (and keep
good records) you will not have a problem.

Katie in San Diego
The foregoing is intended for educational purposes only and
does not constitute legal or professional advice.

<< -------------------------------------------------> << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org > << ------------------------------------------------->

- quote -

I live in NY, but Upstate. I never saw the line about
maintaining a NYC residence.

Since I don't have anything to do with NYC, I never noticed
it.....

Ed J

<< -------------------------------------------------> << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org > << ------------------------------------------------->

- quote -

You must never have prepared a New York State Personal
Income Tax Return. There is a question on the first page
asking specifically if you maintain a personal residence
within New York City.

Ira Smilovitz

<< -------------------------------------------------> << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org > << ------------------------------------------------->

<tm4525[at]aol.com> wrote:

- quote -

It seems to me that the state would never even know about you
renting an apt in NYC. Your residence is still on LI.

<< -------------------------------------------------> << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org > << ------------------------------------------------->

I am a Long Island resident (a homeowner, Suffolk) and I
also work full time on Long Island. I'm considering renting
an apt in Manhatten for use on weekends only. I've spoken to
2 CPAs and one says that I'd have to pay NYC taxes simply by
maintaining an apartment regardless of how often I'm there,
while another tells me that if I'm in the city less than 184
days then I don't. Which is it? Also, if I sublet for some
period rather than get a new full lease is that not
considered a "permanent residence"?

<< -------------------------------------------------> << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org > << ------------------------------------------------->