In New York City Often? Tax Man Asks Some for Tally

The New York Times reports:

The well-to-do with more than one home should be warned: it is the equivalent of sending a come-hither look to the tax man. And, as each of these unfortunates learned, pledging allegiance to the East End or the Constitution State will not save you from a very large bill.

Under longstanding rules, a person who spends more than half the year and maintains a home in New York City is taxed as a city resident. But this year, the state tax department, which collects both state and city income taxes, is adding a new line to 2010 tax forms, asking state residents who own second, or perhaps third and fourth, homes to specify how many days they spent in New York City. A number nearing 183 will be a red flag.

You are an income stream for pensions in NYC.