NYS Residency Mistakes: Insights from The Suffolk Lawyer on Tax Implications

By Marisa Friedrich | The Suffolk Lawyer Newsletter | April 9, 2025

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The Suffolk Lawyer recently published an article featuring Marisa Friedrich, a Tax Director at Kaufman Rossin, discussing common mistakes in New York State residency rules.

According to Friedrich, a common misconception is that simply spending fewer than 183 days in New York and having a Florida driver’s license suffices to change domicile. The focus should be on the five primary factors, not just statutory residency rules.

Understanding these residency rules is crucial for businesses and individuals to avoid unanticipated tax consequences, such as audits or additional tax liabilities, which can significantly impact financial planning.

Want to explore how NYS residency rules could affect your business? Connect with our Tax Services team to learn more.

This article was featured in the April 2025 edition of the Suffolk County Bar Association’s monthly newsletter, The Suffolk Lawyer. 

Marisa Friedrich Tax Director at Kaufman Rossin, one of the Top 50 CPA and advisory firms in the U.S.