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emc011075
emc011075, Tax adviser
Category: Tax
Satisfied Customers: 3173
Experience:  IRS licensed Enrolled Agent and tax instructor
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My question is in regards to NJ residency. My wife and I

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My question is in regards ***** ***** residency. My wife and I changed our permanent residency from NJ to Florida. I understand that the State of NJ strictly enforces the resident or non resident status especially for individuals who claim non resident status while spending 6 months in FL and maintain a residence for 6 months in NJ. I understand that you have to have accurate and detailed records which would demonstrate your out of state presence by various means I.e. Expense records, telehone,
Customer: replied 2 months ago.
Sorry I did not complete my initial question so this is a continuation: provide detailed records to verify that you were actual not in NJ. Like telephone, expense records, utility bills, EZ Pass etc.Here is my specific question: do the domicile or resident laws for NJ mandate that you must remain for 6 months or would you also qualify for non resident status if you spent 5 months in Florida and 1 month in another state??our situation is as follows: we have a home in NJ, FL and NY City. Therefore, would a combination of 4 months in FL and 2 months in NYC exempt us from being a NJ Resident. We are a registered voter in FL and our cars are registered in FL as well as our driver licenses. We can proof that we spent a total of two months in NYC by means of EZ pass and restaurant, parking records etc.Or is it necessary that we must be able to demonstrate that we were a full 6 months in FL our official domicile state??I want to make sure that we comply with the applicable NJ law .Thanks

Hi. My name is ***** ***** I will be happy to help you.

NJ is one of the states that is "difficult to leave", just like CA, NY or CT especially if you are moving to a state with no income tax. If you will be spending about equal amount between NJ and FL you will need to keep record of your time you spend in NJ and anywhere else. It does not have to be FL. If you spend more than 183 days in NJ you are considered NJ resident.

You can demonstrate your out of state pretense with gas/grocery receipts, credit card statements, tolls, parking or event tickets. It is all about consistency. If you for instance live in Miami, FL and swipe your CC in Orlando gas station heading to NJ on April 12 and for the next 4 month you have grocery receipts from a supermarket in Paramus NJ it is safe to assume that you were in NJ.

The state cannot keep track of all the "snow birds" so mostly high earners are target.

Customer: replied 2 months ago.
OK Eva: I know NJ is tough on leaving the State that is why I want to make sure I am not in trouble should I have to face an audit. So what you are saying is that my time spent in NY would count toward meeting the 183 day threshold. Our weekly routine while up north on nj is: we usually leave NJ on either Tuesday or Wednesday's and stay in our place and return to nj

Correct. You will only need to count days physically spent in NJ. You can spend the rest in FL or NY or anywhere else. But you will need to count every day you are physically present in NJ, even if it is just a half day or few hours. You do not need to count days when you are in transit, traveling from NY to FL through NJ.

Customer: replied 2 months ago.
Continue - on Friday or the weekend. I can clearly document the weekly stays with EZ pass, parking and other receipts. The unknown to me is whether the day I travel to and from the city counts as days out of state.

Any day you are physically present in NJ for any period of time will count as day spent in NJ unless you cross NJ on your way to final destination, for instance from NY to FL or NY to PA.

Customer: replied 2 months ago.
Finally, I was told that a NJ state auditor would take the position that staying in our city apartment would not qualify as being away from nj since we would live this way whether we remained a nj resident or partime FL/fL resident??

It depends on your domicile:

Per NJ Nonresident booklet instructions:

Domicile. A domicile is the place you consider your permanent home—the place where you intend to return after a period of absence (e.g., vacation, business assignment, educational leave). You have only one domicile, although you may have more than one place to live. Your domicile does not change until you move to a new location with the intent to establish your permanent home there and to abandon your New Jersey domicile. Moving to a new location, even for a long time, does not change your domicile if you intend to return to New Jersey. Your home, whether inside or outside New Jersey, is not permanent if you maintain it only for a temporary period to accomplish a particular purpose (e.g., temporary job assignment). If New Jersey is your domicile, you are considered a resident for New Jersey tax purposes unless you meet all three conditions for nonresident status (see chart). If New Jersey is not your domicile, you are only considered a New Jersey resident if you maintain a permanent home and spend more than 183 days here.

As long as NJ is not your domicile, you can have an apartment in NJ and use it while in NJ without being considered a resident of NJ.

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