Personal Income Tax

Watch Out for New York's Accrual Rule: Aug-15-2008 — State Tax Notes
Be Prepared For New York State Tax Audits: Jun-12-2008
Day Counts and the Importance of Testimony in Statutory Residency Audits: Apr-28-2008 — State Tax Notes
New York State Personal Income Tax Issues for Nonresident Construction Contractors: Nov-21-2007 — Construction Accounting and Taxation Journal
New York Practice Issue - More Developments in the Temporary Stay Area: Jul-30-2007 — State Tax Notes
U.S. Supreme Court's Decision to Hear Municipal Bond Case Raises Questions: Jul-05-2007 — State Tax Notes
Stock Options - The New York Tax Department's Effort to Undermine Stuckless: Apr-23-2007 — State Tax Notes
A Very Good Knight for Taxpayers: Mar-19-2007 — State Tax Notes
New York stock option tax rules invalidated: Oct-03-2006 — The New York State Department of Taxation and Finance's defeat in a recent case promises to change significantly the way in which New York State can tax stock option income earned by nonresidents.
New York's revised convenience rule provides some clarity and continued controversy: Oct-03-2006 — Just when the controversy surrounding New York's "convenience of the employer" rule seemed to be all but dead, the New York State Department of Taxation and Finance gave us another reason to write about it.
Former NY residents find it’s not easy to leave the Big Apple behind: Aug-21-2006 — Q: Since moving to Florida five years ago friends have told us that the only thing we need to worry about is making sure we are not in New York for more than six months a year. How can we be sure we will not get trapped by the New York tax auditors?
Applying out-of-state taxes to retirement stock options: Jul-31-2006 — Q: I retired and moved to Florida two years ago. My old New York employer had issued stock options to me when I worked in New York, and I plan to exercise them this year. Since I live in Florida, will I have New York taxes on the stock option income?
Residency audits may challenge “former” New Yorkers: Jun-30-2006 — The 183-day rule is just the beginning. Are you still a New York State resident? The New York State Department of Taxation and Finance may not agree with your answer.
New York Tax Appeals Tribunal Issues Stock-Option Decision: Jul-22-2005 — The New York State Tax Appeals Tribunal has rejected New York's long-standing policy on the treatment of a nonresident's stock-option income.
Court of Appeals Upholds the “Convenience of the Employer Doctrine" in Matter of Huckaby: Mar-30-2005 — The Huckaby Court upheld the application of the controversial “convenience of the employer doctrine,” which in the Huckaby case was applied to tax 100% of the wages of a telecommuter who worked for a New York employer from his home in Tennessee.
Temporary Stays in New York: A New Set of Rules in Residency Audits?: Mar-21-2005 — The tax department now takes a more stringent view of the temporary assignment rules and has coupled that shift in policy with an increased focus on the issue in residency audits.
Falberg Adds Clarity to New York's Part-Year Allocation Rules: Jan-29-2004 — One of the hot topics in New York tax law over the past few years has related to a part-year resident's reporting of flow-through income. This issue has ben the subject of much debate and litigation.
Executive Compensation and Employer Withholding: A Closer Look at a Complicated Issue: Aug-27-2003 — While, in some cases, there may be no rules at all, the rules that do exist can be very complicated, with heavy penalties for noncompliance.