Do I need to file a New York State tax return? How do I know if I am a resident of New York State for income tax purposes?Residency audits are time-consuming, difficult, and exhausting. If you're facing a residency audit, consider hiring a tax attorney to help with the process. Instructions to Employees: Complete the Employee Information – Residence Location section and return the form to the employer. This office also prepares tax bills for the county, municipalities and school districts. This letter, including instructions, and applicable tax forms are also available at the website. To qualify, a homeowner must own and occupy the homestead as their primary domicile as of January 1 of the tax year for which they apply. This form allows the employee to verify that the employer is withholding the correct tax rates for the correct municipalities.