One of the more obscure provisions in the New York residency law, known as the 548-Day Rule, allows a New York-domiciled taxpayer to be treated as a nonresident simply by spending lots of time out of the United States for an 18-month period.
One of the more obscure provisions in the New York residency law, known as the 548-Day Rule, allows a New York-domiciled taxpayer to be treated as a nonresident simply by spending lots of time out of the United States for an 18-month period.