The Temporary Assignment Exemption of the New York State and New York City Personal Income Tax Has Been Repealed

By Richard W. Goldstein, Esq.

Employees temporarily assigned to work in New York are no longer exempt from being taxed as a resident of New York State and New York City based upon their temporary assignment status. The temporary assignment exemption was repealed effective for tax years ending on or after December 31, 2008. Taxpayers who are considered statutory residents of New York (taxpayers who maintain a permanent place of abode in New York for substantially all of the taxable year and are physically present in New York for more than 183 days during the taxable year) will be subject to tax as New York State and New York City residents even if they are in New York for a fixed period of time to accomplish a particular purpose.

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