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They are both MA residents and Husband is a NYC Non-Resident.
Unless he had the intention of becoming a NYC resident and acted accordingly - where is he registered to vote; where is his car registered, what state driver's license does he have; what other social functions or clubs does he belong to; where does he maintain a permanent residence; where is his family located; where does he get his mail;
This situation does not seem that questionable; renting an apartment where you work, doesn't make you a resident of that state;
That's the only thing you mentioned that even is a consideration of his residency; it is considered a minor point, clearly only as a result of his job, and carries no weight in the residency determination.
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I appreciate your opinion but that is not my understanding of how to proceed with this. Please pass my question to another expert. Thank you for your time.
I'll be happy to opt out, but I can tell you that having practiced as a
CPA in Massachusetts for over 40 years, and working extensively with estates & trusts where residency issues are far more complicated that in the income tax area & dealing with pseudo Florida residents who live in Massachusetts, I can assure you, that based upon the facts as you presented them, there really isn't any question as to residency in your example. The taxpayer will pay NYC & NYS taxes on his earned income in NYC as a non-resident, and that's it.
I am opting out at the customer's request.
Yes, that's my understanding ---so file NYS/NYC tax return as a resident for 2012 but what about residency status in MA then. Permanent home is in MA and you can't claim "resident" status in NY AND MA right?
It is MA not MD but the same rule should apply to MA right? How does the credit for taxes paid to other jurisdictions play out if we file separate returns at the state level? Taxpayer W-2 shows most withholding attributed to MA and some attributed to NY. Seems like it should have been reversed....with most withholding going to NY and little to non going to MA.
Thank you for your help. That makes sense. If I wanted to get a legal viewpoint on my question, is there any way to get this question to the legal section of JustAnswer? I want to give you credit for answering me but I guess I'd like to also get a legal opinion on the residency.
Hmmm...I really need to move on from this issue but want to get it right. If I file as NY/NYC resident (statutory resident) for 2012 and nonresident of MA (domicile), there does seem to be a resident tax credit on the NY return via Form IT-112-R. Couldn't I claim the MA taxes withheld on that NY form? That would eliminate the double taxation issue on the wages but I suppose there would still be double taxation for interest/dividends, etc.? Thanks for your help. Just wanting to know if that NY resident tax credit will apply to my situation.