True/False

1) A New York resident is allowed a credit for income taxes paid to Connecticut on interest income earned in their personal bank accounts.

2)A taxpayer, a domiciliary of New York, owns an apartment in Queens New York. The taxpayer decides that he wants to travel the world in 2018 which he does throughout the year. The taxpayer is outside of the United States for 350 days in 2018. The taxpayer is not a New York resident for the 2018 year.

3)A taxpayer moves from New York to New Jersey and in doing so, becomes a domiciliary of New Jersey. The taxpayer takes all of his property with him during the move to New Jersey. Three years after the move to New Jersey, he returns to New York several times to sell several pieces of artwork that were historically kept in his home in New York prior to his move to New Jersey. The income earned from these sales would be sourced to New York

4)A taxpayer, a domiciliary of New York, needs to move to the United Kingdom for work starting January 1, 2018. On December 25, 2017, he terminated his lease in New York and moves from New York to the United Kingdom for one year. He works the year in the United Kingdom and then travels throughout Europe for two weeks ultimately coming back to New York on January 10, 2019. The taxpayer is not a New York resident for the 2018 year

5) A taxpayer, a domiciliary of New York, is tired of New York weather and wants to move to Florida in 2018. The taxpayer leaves New York in 2017 intending never to come back. The taxpayer has no family or business ties in New York after he leaves. He spends the next year traveling throughout the United States and South America. The taxpayer comes back to New York for 35 days throughout 2018 to sell his home in New York. Once his home is sold, he buys a home in Florida later that year and moves into the home immediately. The only income the taxpayer earned during the 2018 tax year was interest income from an annuity which he received prior to his moving to Florida. The income is subject to New York tax.