The New York Department of Taxation and Finance has issued guidance providing that, with respect to a taxpayer, domiciled in New York but living in a foreign country, legally separated from his spouse, the time such taxpayer's minor child spends in New York will not count towards such taxpayer's 90 days spent in New York, provided that the days in question are not days upon which taxpayer has custody or visitation rights. TSB-A-12(3.1)I.
Tim Lynn
tim@bhlawpllc.com
(315) 701-6426
