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None of those are considered evidence that you've lost state residency (otherwise a second home would be sufficient for New Yorkers to avoid taxes). I'm current

None of those are considered evidence that you've lost state residency (otherwise a second home would be sufficient for New Yorkers to avoid taxes). I'm currently preparing to move out of New York temporarily, and the advice from my tax advisor is to use a credit card or make a call from a cell phone at least every 3 days, and hold on to the credit card statements/cell phone records. The odds that I will be audited upon returning seem to be somewhere north of 90%, and New York is of the opinion that you are a resident unless you can prove otherwise.

gamblor956 8y ago
What your tax advisor suggested is even less relevant than a apartment rental agreement, as you can make calls and use credit cards on vacation... What is evidence of change of residency is change of voter registration and acquiring a driver's license in your new state of residence. Coupled with proof of a non-New York address, it shifts the burden to NY to prove that you are no longer one of their residents.
- thedufer 8y ago
  Note way upthread: > since I had moved back to original state by then In NY if you leave the state and come back, legally your domicile never changed. Change of voter registration and driver's license are explicitly called out as not being relevant to the question of domicile. If your domicile is in NY, you have to follow a much stricter test to avoid residency status in those years you were gone. Its a complicated set of rules, but at minimum you have to prove you spent fewer than 90 days in a 1.5 year period or 30 days in a 1 year period in NY state. This is when the proof of where you physically were each day is relevant.
  - phil21 8y ago
    Yep, basically this. I had naively assumed a drivers license and address change (along with utility bill) would suffice. I was exceedingly wrong. My situation was I moved out of my home state for about 3 years, and moved back. About a year (or two? been a bit) after I was back the past-due bill came. I will also say that due to those actions I made it a life plan to leave this state permanently as soon as my kid is in college. I will not give another dime to them willingly if I can help it. Edit: And just in case this is helpful to someone. I was "double taxed" by both states, but since these states had an agreement between them I was able to deduct the state taxes of the first state, and simply pay the difference. The difference wasn't extremely substantial, but 3 years of taxes plus 5 years of penalties/interest gets rather absurd quickly - where those fees end up being well over half of the total bill due.
  - gamblor956 8y ago
    Ah gotcha. You are talking about something different--leaving NY and then coming back, which is why domicile matters. Domicile is roughly defined as the place you intend to return to, so if you leave NY and then come back later, domicile isn't treated as changing because you came back you're implicitly assumed to have intended to return all along. I'm talking about leaving NY permanently (excepting vacation trips) then change in voter registration and driver's license was sufficient to establish change of residency, and I say this based on actual experience with the NY tax dept for a client.
    - thedufer 8y ago
      Yes, I agree that leaving NY permanently is a different situation. But this thread was explicitly about leaving temporarily before either you or I posted in it, so your post telling me I was wrong was at best a non-sequitur.

gamblor956 8y ago

What your tax advisor suggested is even less relevant than a apartment rental agreement, as you can make calls and use credit cards on vacation... What is evidence of change of residency is change of voter registration and acquiring a driver's license in your new state of residence. Coupled with proof of a non-New York address, it shifts the burden to NY to prove that you are no longer one of their residents.

thedufer 8y ago
Note way upthread: > since I had moved back to original state by then In NY if you leave the state and come back, legally your domicile never changed. Change of voter registration and driver's license are explicitly called out as not being relevant to the question of domicile. If your domicile is in NY, you have to follow a much stricter test to avoid residency status in those years you were gone. Its a complicated set of rules, but at minimum you have to prove you spent fewer than 90 days in a 1.5 year period or 30 days in a 1 year period in NY state. This is when the proof of where you physically were each day is relevant.
- phil21 8y ago
  Yep, basically this. I had naively assumed a drivers license and address change (along with utility bill) would suffice. I was exceedingly wrong. My situation was I moved out of my home state for about 3 years, and moved back. About a year (or two? been a bit) after I was back the past-due bill came. I will also say that due to those actions I made it a life plan to leave this state permanently as soon as my kid is in college. I will not give another dime to them willingly if I can help it. Edit: And just in case this is helpful to someone. I was "double taxed" by both states, but since these states had an agreement between them I was able to deduct the state taxes of the first state, and simply pay the difference. The difference wasn't extremely substantial, but 3 years of taxes plus 5 years of penalties/interest gets rather absurd quickly - where those fees end up being well over half of the total bill due.
- gamblor956 8y ago
  Ah gotcha. You are talking about something different--leaving NY and then coming back, which is why domicile matters. Domicile is roughly defined as the place you intend to return to, so if you leave NY and then come back later, domicile isn't treated as changing because you came back you're implicitly assumed to have intended to return all along. I'm talking about leaving NY permanently (excepting vacation trips) then change in voter registration and driver's license was sufficient to establish change of residency, and I say this based on actual experience with the NY tax dept for a client.
  - thedufer 8y ago
    Yes, I agree that leaving NY permanently is a different situation. But this thread was explicitly about leaving temporarily before either you or I posted in it, so your post telling me I was wrong was at best a non-sequitur.