How prevalent is the phenomenon of having a home in both Long Island & in New York City at the same time?

[Bradmilano]

Originally Posted by UsAll

What if you have an rental apartment or owned condo or coop somewhere within the five boroughs of New York City but do not engage in income-producing work inside the city proper (neither employed by others nor self-employed inside the city proper) . . . earning ALL your income from self-employment done outside the city proper (such as in Long Island) or you earn your living wholly as a freelance writer and/or author (not being employed by an particular employer anyplace)?

The point being: Such a described person had an apartment/condo inside New York City but also has a home of whatever type inside Nassau or Suffolk County and engages in no income-earning work at all within New York City proper. They either engage in self-employed income-producing activity ALL within Long Island or otherwise are a freelance writer/author (so, in the case of the freelance writer/author, their income-earning is not tied to any particular geographic locale). In such a case, does the City of New York still consider such a described person to be eligible for the 4% NYC income tax?

If the NYC property can be considered a permanent place of abode (PPA) then yes, NYC will say you are a resident. It doesn't matter whether you are working in NYC; the taxpayer can be retired. If they had an apartment in NYC that they rented then it's not available to them and thus no PPA, and no tax.

[Forest_Hills_Daddy]

Originally Posted by OhBeeHave

We have clients who live in Manhattan and who have a weekend house in Stony Brook. One of my friends lives in Woodside and has a seasonal cottage in Baiting Hollow.

To OBH's point, there are middle class people living in NYC who have weekend homes in eastern LI. One family in my kid's NYC school owns a house in Hampton Bays that they trek to on weekends. Quogue, Manorville, Riverhead and Montauk are other popular places to own 2nd homes. In my former employer, I had coworkers who had weekend homes in northern CT.

[OhBeeHave]

Originally Posted by Forest_Hills_Daddy

To OBH's point, there are middle class people living in NYC who have weekend homes in eastern LI. One family in my kid's NYC school owns a house in Hampton Bays that they trek to on weekends. Quogue, Manorville, Riverhead and Montauk are other popular places to own 2nd homes. In my former employer, I had coworkers who had weekend homes in northern CT.

Another thing to consider is how the people with homes in NYC and Long Island came about owning the second home. My MIL was an only child growing up in Queens in the 20's. Her parents retired to a cottage in Lake Grove. When her parents died, they wound up with inheriting it.

[UsAll]

Originally Posted by OhBeeHave

The fellow in Woodside I wouldn't envy. He's a regular Joe living in one of those attached Queens houses on a street mixed with residential and commercial buildings in the shadow of the BQE. The cottage in Baiting Hollow is seasonal as the community is shut down for 6 months. No water. No heat. No escaping the city for a weekend of winter solitude.

So the grass is not always greener on the other side, I guess.

[UsAll]

Originally Posted by Bradmilano

If the NYC property can be considered a permanent place of abode (PPA) then yes, NYC will say you are a resident. It doesn't matter whether you are working in NYC; the taxpayer can be retired. If they had an apartment in NYC that they rented then it's not available to them and thus no PPA, and no tax.

Thank you for your input, Bradmilano.

I don't quite understand the distinction (bolded above) as it is being phrased here. You first say (a) "If the NYC property can be considered a permanent place of abode (PPA) then yes, NYC will say you are a resident. It doesn't matter whether you are working in NYC; the taxpayer can be retired." But then you mention (b) having a rental apartment "that is not available to them" and thus "no PPA and no tax". How is an apartment that you rent "not available to you", as you state it? Is the distinction you're making is that what I labeled as your letter (a) point referring to a property that is owned (bought) rather than rented? And yet you are saying that if, instead, you rent an abode (whether an apartment or standalone home) instead of buy it, then it is not considered a PPA and therefore it incurs no NYC 4% income tax?

Please help clear up my confusion.