Cruise ship employees

[Terry O]

Does anyone know a site that will explain WHY cruise ship employees owe taxes in NYS when they are in florida 270 + days a year? OK - - did NOT change drivers licnese, car registration or voting registration. All credit cards, cell bills etc list NYS address. Also, stays with friends or on the ships when docked in florida, so had no rent in Fl either. Only comes home to NYS for about a month a year.

Received a letter for 2008 lst year - -now gets one for 2009 from NYS - -never filed a state return.

[David1980]

I don't know about the WHY states tax residents on all income from all sources, but I do know it's not unique to NY. All the states work the same way, with some exceptions for things like active military duty or reciprocal agreements or what not depending on state. You'd normally take a credit for taxes paid the non-resident state - obviously that doesn't help much when the non-resident state has no income tax.

[kcjenkins]

It is his CHOICE to be a NY RESIDENT but having made that choice, he has to follow their rules. He could have chosen to become a FL resident but he did NOT change drivers license, car registration or voting registration. All credit cards, cell bills etc list NYS address. All these are indications of his INTENT. Especially keeping the NYS address. So it's not how much time he spends there that controls.

[Lion EA]

NY will not think he moved until he actually moves and sticks his landing. Staying with friends is not moving into FL. He won't be able to prove to NY that he moved out until he can prove to NY that he moved into another state.