User talk:Krav
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CO's and haircut's
Hi Debbie,
My name is Fred and I also practice in NY. I have quite a few CO's as well and luckily I don't have any asking about those deductions.
I have inherited a slew of construction guys with audit notices because of preparer who let themtake per diem for everything and a ton of mileage that they weren't entitled to.
What part of NY. I'm figuring somewhere south of Binghamton down near the PA border.
Fred
Fsteincpa 08:32, 30 March 2008 (CDT)
Elmira?
I know Elmira. There was a quest that begun in Elmira many many moons ago when I was there at a conference for Community Action Agencies.
I have friends who grew up in Elmira. Her parents used to own a tree farm out that way. He sold it a few years ago I believe.
Fsteincpa 12:52, 30 March 2008 (CDT)
Oh, and if you leave 4 tildes at the end of your comments, you get a link inserted to yourself.
NY residence
Debbie, if H & W maintain a permanent place of abode in NY, H and W are probably both residents. We need more information. KatieJ 16:49, 8 January 2009 (CST)
NY residence
So, how long has this couple been married? Where did W live before/after she lived with H's parents? Does she have a permanent place of abode somewhere? Where is her domicile?
If the couple maintained a home at a permanent (not temporary) duty station, that would qualify as a permanent place of abode outside NY (the way I read Pub 361). However, I would guess that if they had such an abode before he went overseas, they gave it up at that time, when she went to live temporarily with his parents while he was away. I don't think he had a permanent place of abode OUTSIDE NY in 2003; therefore he does not meet the requirements of NYCRR 20 ยง105.20(b) and NY will say he is a resident. All of his income from all sources is subject to NY tax, including the military compensation, unless some of it can be excluded under the combat zone rules, etc. (same as federal).
Whether W is a NY resident in 2003 depends on her domicile. She didn't go to NY with the intention of remaining there permanently, so if her domicile was somewhere else, it didn't change to NY. Of course if she was domiciled in NY to begin with, she still is, and she's a resident. If her domicile is elsewhere, I don't think her husband's parents' home can be attributed to her as a permanent place of abode, so she is a NY nonresident regardless of how long she was in the state. Of course if she has no income, it makes no difference anyway.
This is not a very good result, and I'm making a lot of assumptions here, so you need to tell me the WHOLE story: when and where did this couple meet and marry, where was he stationed and where did each of the spouses live BEFORE he went overseas and AFTER he came back to the US (and WHEN did he come back?), where is W domiciled, etc. So far we are dealing with dribs and drabs of information. You can't just look at one year in isolation; you have to consider the whole story, both before and after the year in question. KatieJ 19:13, 8 January 2009 (CST)


