New York Exit Tax & Residency Guide

Leaving New York to worldschool, move abroad or establish a new home somewhere else?

Changing your address isn't necessarily enough to end New York tax residency.

New York has separate domicile and statutory-residency rules, and the details matter. Where you live, how much time you spend in New York, whether you maintain a permanent place of abode and the connections you keep after leaving can all become important.

I created this free guide specifically for Americans leaving New York to help you understand what to consider before, during and after your move.

Inside the guide:

• New York domicile vs. statutory residency
• The permanent-place-of-abode test
• New York's 183-day statutory-residency rule
• The special 30-day and 548-day rules that may apply to certain New York domiciliaries
• What connections to New York can matter in a residency analysis
• How to document your move
• New York-source income after becoming a nonresident
• Business and LLC considerations
• New York's LLC publication requirement
• What to consider when establishing a new domicile
• Records to keep in case New York questions your residency

Leaving New York isn't just about where you sleep.

It's about understanding the rules, changing the facts and keeping the documentation to support what actually happened.

I'm Amanda Dorolek, CPA, a former New York State Tax Auditor with 17 years of experience inside the department.

Today, I help Americans living and moving abroad understand the U.S. federal and home-state tax issues that can follow them across borders.

Download the guide free, save it and share it with another family considering leaving New York.

Educational information only. This guide is designed to identify issues for further review and is not individualized tax, legal, immigration, investment or financial advice.