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Bump
Firstly the audit would be nyc not irs. The guidance is as it’s always been, if you spend >185 days in nyc (one minute counts for the whole day), AND have a place of abode in nyc then you are a resident.
i.e. You have a shitty rental? And came into the city 185 times + one time you stayed past 12am? You are a resident. Live in nj, no apt in nyc but come in 365 days to work? You are not a resident.
I think your first accountant is competent
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