New York Residency and Allocation Audit Handbook

This helpful book guides the reader through both the residency and the non-resident allocation audit process, starting with detailed descriptions of the residency and non-residency allocation "rules of the road" through practical advice on what to do when audited, how the audit will progress and techniques to use to help reduce the risk of an audit and minimize the problems. The Handbook also details civil penalties and interest, and the risk of criminal prosecution. Finally, the book explores the tax relationships between New York and other states, including a residency tax guide that summarizes the residency rules and requirements of the remaining states.