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	<p class="SectionTitle">State &amp; Local Tax</p>
	


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	<h1 id="Skip">Personal Income Tax</h1>
	

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	<dl>
			
				
	 <dt><a href="/Home/Practice_Areas/Alphabetical_Listing/State_Local_Tax/Articles/PersonalIncomeTax/NewYorksDecember2011TaxLawChanges">New York's December 2011 Tax Law Changes</a></dt>
	 <dd><em>
		
	Jan-30-2012
</em> &#8212; <i>State Tax Notes</i></dd>
			
				
	 <dt><a href="/Home/Practice_Areas/Alphabetical_Listing/State_Local_Tax/Articles/PersonalIncomeTax/December2011TaxLawChanges">December 2011 Tax Law Changes</a></dt>
	 <dd><em>
		
	Dec-15-2011
</em>  </dd>
			
				
	 <dt><a href="/Home/Practice_Areas/Alphabetical_Listing/State_Local_Tax/Articles/PersonalIncomeTax/mark-klein-handling-tax-audit-traps-tax-stringer">Mark S. Klein on Handling Tax Audit Traps, <i>Tax Stringer</i></a></dt>
	 <dd><em>
		
	Oct-05-2011
</em>  </dd>
			
				
	 <dt><a href="/Home/Practice_Areas/Alphabetical_Listing/State_Local_Tax/Articles/PersonalIncomeTax/ResidencyRulingRaisesStakesForOwninganAbodeinNewYork">Residency Ruling Raises Stakes For Owning an ‘Abode’ in New York</a></dt>
	 <dd><em>
		
	Jul-18-2011
</em>  </dd>
			
				
	 <dt><a href="/Home/Practice_Areas/Alphabetical_Listing/State_Local_Tax/Articles/PersonalIncomeTax/RecentDecisionDrasticallyAltersNewYorksStatutoryResidencyRules">Recent Decision Drastically Alters New York’s Statutory Residency Rules</a></dt>
	 <dd><em>
		
	Jun-23-2011
</em>  </dd>
			
				
	 <dt><a href="/Home/Practice_Areas/Alphabetical_Listing/State_Local_Tax/Articles/PersonalIncomeTax/AnEasierFixtotheNewYorksStatutoryResidencyProblem">An Easier Fix to the NewYork’s Statutory Residency Problem?</a></dt>
	 <dd><em>
		
	May-27-2011
</em> &#8212; <i>State Tax Notes</i></dd>
			
				
	 <dt><a href="/Home/Practice_Areas/Alphabetical_Listing/State_Local_Tax/Articles/PersonalIncomeTax/WilliamJComiskeyonVoluntaryDisclosureofOffshoreAccountsNYSSCPAsiTaxStringeri">William J. Comiskey on Voluntary Disclosure of Offshore Accounts, NYSSCPA’s <i>Tax Stringer</i></a></dt>
	 <dd><em>
		
	May-04-2011
</em> &#8212; For New York taxpayers with unreported income in hidden offshore accounts, now is the time to disclose that income to federal, state, and local tax authorities under the IRS and New York State voluntary disclosure programs.</dd>
			
				
	 <dt><a href="/Home/Practice_Areas/Alphabetical_Listing/State_Local_Tax/Articles/PersonalIncomeTax/TheNutsandBoltsofNewYorks548DayRule">The Nuts and Bolts of New York’s 548-Day Rule</a></dt>
	 <dd><em>
		
	Mar-08-2011
</em> &#8212; <i>State Tax Notes</i></dd>
			
				
	 <dt><a href="/Home/Practice_Areas/Alphabetical_Listing/State_Local_Tax/Articles/PersonalIncomeTax/WilliamJComiskeyNYSVoluntaryDisclosureProgram">William J. Comiskey on NYS’s Voluntary Disclosure Program, NYSSCPA’s <i>Tax Stringer</i></a></dt>
	 <dd><em>
		
	Jan-05-2011
</em>  </dd>
			
				
	 <dt><a href="/Home/Practice_Areas/Alphabetical_Listing/State_Local_Tax/Articles/PersonalIncomeTax/ANewDayDawnsforDeterminingWhatConstitutesaNewYorkDay">A New Day Dawns for Determining What Constitutes a New York Day</a></dt>
	 <dd><em>
		
	Nov-29-2010
</em>  </dd>
			
				
	 <dt><a href="/Home/Practice_Areas/Alphabetical_Listing/State_Local_Tax/Articles/PersonalIncomeTax/NewYorkIssuesNewNonresidentAuditGuidelines">New York Issues New Nonresident Audit Guidelines</a></dt>
	 <dd><em>
		
	May-10-2010
</em> &#8212; <i>State Tax Notes</i></dd>
			
				
	 <dt><a href="/Home/Practice_Areas/Alphabetical_Listing/State_Local_Tax/Articles/PersonalIncomeTax/TheInsandOutsofNewYorkNonresidentAllocationIssues">The Ins and Outs of New York Nonresident Allocation Issues</a></dt>
	 <dd><em>
		
	Mar-02-2010
</em>  </dd>
			
				
	 <dt><a href="/Home/Practice_Areas/Alphabetical_Listing/State_Local_Tax/Articles/PersonalIncomeTax/MSKDiscussesNewYorkCriminalTaxInvestigations">Mark S. Klein Discusses New York Criminal Tax Investigations</a></dt>
	 <dd><em>
		
	Oct-23-2009
</em> &#8212; Published in <i>The CPA Journal</i></dd>
			
				
	 <dt><a href="/Home/Practice_Areas/Alphabetical_Listing/State_Local_Tax/Articles/PersonalIncomeTax/DeliveringNewYorksVoluntaryDisclosureGold">Delivering New York's Voluntary Disclosure Gold</a></dt>
	 <dd><em>
		
	Sep-29-2009
</em>  </dd>
			
				
	 <dt><a href="/Home/Practice_Areas/Alphabetical_Listing/State_Local_Tax/Articles/PersonalIncomeTax/ToughMeasuresForToughTimes_NewYorksBudgetBill">Tough Measures for Tough Times — New York's Budget Bill</a></dt>
	 <dd><em>
		
	Aug-26-2009
</em>  </dd>
			
				
	 <dt><a href="/Home/Practice_Areas/Alphabetical_Listing/State_Local_Tax/Articles/PersonalIncomeTax/20032008Articles">2003-2008 Articles</a></dt>
	 <dd><em>
		
	Jan-01-2009
</em>  </dd>
			
				
	 <dt><a href="/Home/Practice_Areas/Alphabetical_Listing/State_Local_Tax/Articles/PersonalIncomeTax/NewYork_srevisedconvenienceruleprovidessomeclarity">New York's revised convenience rule provides some clarity and continued controversy</a></dt>
	 <dd><em>
		
	Oct-03-2006
</em> &#8212; 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.</dd>
			
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