Posts from November 2022.
An interesting residency case came out last summer on a statutory residency issue, and it may have got lost in all the hubbub around the Obus case (which we covered here). In Matter of Joseph Pilaro, the Tax Appeals Tribunal held that the taxpayer didn’t maintain a permanent place of abode (PPA) for substantially all of 2014, even though he had a place in New York for most of the year. The decision provides several helpful nuggets for future residency battles.
The New York City Pass-Through Entity Tax (“NYC PTET”) online application is now available, allowing individuals eligible to opt in to the NYC PTET on behalf of an eligible city partnership or eligible city resident S corporation.