Drew Edmundson <drewsbeag...[at]hotmail.com> wrote:

- quote -

New York employers were allowing their employees who lived
in Connecticut and New Jersey to telecommute. The savings
were in the commuting costs. But the effect was to reduce
NY income taxes. Thus, the above Memorandum is intended to
tell New York employers to collect NY income taxes except
under the narrowest of circumstances.

Given taxpayer is a North Carolina resident and an employee
of a North Carolina employer, this Memorandum should not be
applicable.

Dick
- Please note that I did not use damnyankee in this post

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On Apr 1, 8:16�pm, Drew Edmundson <drewsbeag...[at]hotmail.com> wrote:
- quote -


NOT IN MY BOOK! New York's Policy is just more eveidence of the
"GREEDY HAND" at work. The taxpayer is assigned to an office in NC
but works at home. The fact that he works at home rather than at the
NC office is none of New York's business. The only possible thing
that NY can nick him for is the work days in NY.

--
<< ------------------------------------------------------- > << The foregoing was not intended or written to be used, > << nor can it used, for the purpose of avoiding penalties > << that may be imposed upon the taxpayer. > << > << The Charter and the Guidelines for submitting posts > << to this newsgroup as well as our anti-spamming policy > << are at www.asktax.org. > << Copyright (2007) - All rights reserved. > << ------------------------------------------------------- >

Taxpayer lives in NC and is assigned to an employer's office
in NC. The taxpayer only goes to the NC office for meetings
and spends remaining NC work time in his home office (assume
it is qualified).

Taxpayer travels to NY monthly and spends 6 to 10 days in a
client's office in NY (not the employer's office).

Do the home office days count as NY days under Memorandum
TSB-M-06(5)I. See:

http://www.tax.state.ny.us/pdf/memos/income/m06_5i.pdf

TIA,

Drew Edmundson, CPA
Cary, NC

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<< ------------------------------------------------------- > << The foregoing was not intended or written to be used, > << nor can it used, for the purpose of avoiding penalties > << that may be imposed upon the taxpayer. > << > << The Charter and the Guidelines for submitting posts > << to this newsgroup as well as our anti-spamming policy > << are at www.asktax.org. > << Copyright (2007) - All rights reserved. > << ------------------------------------------------------- >