We have blogged frequently on domicile issues and have even written a guidebook on how to change your domicile from New York or New Jersey to Florida. In that regard, we wanted to make note of an article on February 23 in The New York Times (see http://www.nytimes.com/2011/02/24/nyregion/24taxes.html?_r=2) which addressed New York City domicile issues. The rules on whether you are taxed as a New York City resident are similar to the rules regarding whether you are a New York State resident. An individual will be taxed as a New York City resident if (i) he or she is domiciled in New York City, or (ii) he or she is not domiciled in New York City, but maintains a permanent place of abode in New York City and spends more than 183 days in New York City. How is New York finding New York City taxpayers? In addition to its fleet of auditors, the 2010 New York income tax return adds a new question asking New York taxpayers who maintain living quarters in New York City to provide the number of days spent in New York City. Taxpayers who are close to 183 days of residence should be certain to keep accurate and detailed records so that they are properly classified.