After the Move - Part III: Returning to New York

Craig Reilly recently authored the third and final piece of a three-part series in TaxStringer, the online publication for the New York State Society of Certified Public Accountantss. The three-part series, entitled “After the Move,” previously examined what qualifies as New York source income in order to help taxpayers and practitioners better understand their potential New York State tax savings (or exposure) following a move away from the state. Part Three takes a look at a slightly different question: What happens when a taxpayer who has left New York decides to return—either temporarily or permanently—to their former home and domicile? To read the full article, click here.