New York State - NY Tax on Foreign Sourced Income for NY Non-Resident
"For Non-Resident filers, New York taxes New York-sourced income. That includes: real or tangible personal property located in New York State   (including certain gains or losses from the sale or exchange of an   interest in an entity that owns real property in New York State); services performed in New York State; a business, trade, profession, or occupation carried on in New York State; and a New York S corporation in which you are a shareholder (including   installment income from an IRC 453 transaction). There are some exclusions as well. It is all covered in the instructions to form IT-203. However, keep in mind that ""filing"" as non-resident doesn't make you non-resident. If you spend 184 days or more in New York State, and you have a place to stay there - you are resident. See definitions here. Even if you don't actually live there and consider yourself a CT resident."
Just looking at CONED, [here is gas](https://www.coned.com/_external/cerates/documents/average_monthly_gas_bills.pdf) and [here is electric](https://www.coned.com/-/media/files/coned/documents/accountandbilling/about-your-bill-rates/average_monthly_electric_bills.pdf).   You'll have to forgive me -- when it comes to NY, I'm more familiar with gas and with residential rates, so what I said doesn't hold true across the board for electric commercial customers.   For residential electric, starting in 2009, delivery started outpacing commodity charges; by 2015 (not sure why they haven't posted 2016 data yet), $29 worth of electricity cost you $49 in delivery charges. For residential gas, the flip occurred in 2010 and was much more significant -- in 2016, a customer whose bill is just over $100 paid $75 for delivery and $25 for the actual gas (part of that is that gas prices are low, part of it is that delivery costs have gone up nearly 50%).   Each utility is different, so the [gas info is here](http://www3.dps.ny.gov/W/PSCWeb.nsf/All/85297E80413DBEDB852581A6006261BE?OpenDocument) and the [electric info is here](http://www3.dps.ny.gov/W/PSCWeb.nsf/ArticlesByTitle/0B9E6D4CE48E09EE852578570055E27B?OpenDocument) if you're interested.   I'm not sure about primers -- I haven't really looked for them -- but I know that many companies and brokers do have some materials on their websites.  For electricity in particular, I'm much more familiar with Texas than New York, but a lot of the principles are the same: look at your bills and make sure you understand all the charges and what your usage/demand is (especially over the course of a year), look up the [utility tariff](http://www3.dps.ny.gov/W/PSCWeb.nsf/ArticlesByTitle/1ABA5E2E4E08F72585257687006F3AB1?OpenDocument), and make sure everything lines up.  I harp on demand charges (a charge based on your peak energy usage during any set interval of time -- 15 minutes in TX, not sure about NY) because that's where commercial customers can get stuck paying really high charges. "Even though you will meet the physical presence test, you cannot claim the FEIE because your tax home will remain the US. From the IRS: Your tax home is the general area of your main place of business, employment, or post of duty, regardless of where you maintain your family home. Your tax home is the place where you are permanently or indefinitely engaged to work as an employee or self-employed individual. Having a ""tax home"" in a given location does not necessarily mean that the given location is your residence or domicile for tax purposes.   ...   You are not considered to have a tax home in a foreign country for any period in which your abode is in the United States. However, your abode is not necessarily in the United States while you are temporarily in the United States. Your abode is also not necessarily in the United States merely because you maintain a dwelling in the United States, whether or not your spouse or dependents use the dwelling.   ...   The location of your tax home often depends on whether your assignment is temporary or indefinite. If you are temporarily absent from your tax home in the United States on business, you may be able to deduct your away from home expenses (for travel, meals, and lodging) but you would not qualify for the foreign earned income exclusion. If your new work assignment is for an indefinite period, your new place of employment becomes your tax home, and you would not be able to deduct any of the related expenses that you have in the general area of this new work assignment. If your new tax home is in a foreign country and you meet the other requirements, your earnings may qualify for the foreign earned income exclusion.   If you expect your employment away from home in a single location to last, and it does last, for 1 year or less, it is temporary unless facts and circumstances indicate otherwise. If you expect it to last for more than 1 year, it is indefinite.   If you expect your employment to last for 1 year or less, but at some later date you expect it to last longer than 1 year, it is temporary (in the absence of facts and circumstances indicating otherwise) until your expectation changes. For guidance on how to determine your tax home refer to Revenue Ruling 93-86. Your main place of business is in the US and this will not change, because your business isn't relocating. If you are intending to work remotely while you are abroad, you should get educated on the relevant laws on where you are going. Most countries don't take kindly to unauthorized work being performed by foreign visitors. And yes, even though you aren't generating income or involving anyone in their country, the authorities still well may disapprove of your working. My answer to a very similar question on Expatriates." Is the business an S-Corp, LLC or Sole Prop? I am going to guess based on the question that it is an LLC that you never closed with the state and you live in a state (NY) that charges a fee for having an LLC in the state in which case you owe those fees to the state. I am not aware of any taxes on the mere existence of a business by the IRS. I think you are going to find out that the are no taxes owed to the IRS for this nonexistent activity. Are you sure about this? I mean your premise. I thought tax was based on shipping address. I've made purchases, live, in NY, and had the choice to pay sales tax or to have the item shipped, in effect paying shipping, for real, instead of sales tax.  It appears that by buying a loaded cash card you'd accomplish your goal. I've seen such cards go fo $1.50, no fees other than that. To save the sales tax, or pay the tax of the state you're in, it may be worth it. But a NH billing address don't solve this, again, I believe tax is based on ship-to. "Transferring the money or keeping it in US does has no effect on taxes. Your residency status has. Assuming you are Resident Alien in US for tax purpose and have paid the taxes to IRS and you are ""Non-Resident"" Indian for tax purposes in India as you are more than 182 outside India. How would it effect my Tax in US and India If you are ""Non-Resident"" in India for tax purposes, there is no tax liability of this in India. I have transferred an amount of approx 15-20k$ to Indian Account (not NRE) By RBI regulation, if you are ""Non-Resident"" then you should get your savings account converted to ""NRO"". You may not may not choose to open an NRE account. To keep the paper work clear it helps that you open an NRE account in India. Any investment needed ? Where do i need to declare if any ? These are not relevant.  Note any income generated in India, i.e. interest in Savings account / FDs / Rent etc; taxes need to be paid in India and declared in US and taxes paid in US as well. There is some relief under DTAA. There are quite a few question on this site that will help you clarify what needs to be done." "You will need to file  a US income tax return, and declare all income world-wide.  Whether this results in any tax owed depends on your particular circumstances, and the effect of any tax treaties between the US and India. There are additional requirements for the filing of information on the amounts in foreign accounts held by ""US tax persons"".  Depending on the nature of these accounts, the complexity of the forms, and the penalties for non-compliance can be quite high... Short version:  Consult a professional well-qualified in US/India tax matters..." "I'm working on similar problem space. There seems to be some working ambiguity in this space - most focus seems to be on more complex cases of income like Dividends and Capital Gains.  The US seems to take a position of ""where the work was performed"" not ""where the work was paid"" for purposes of the FEIE. See this link. The Foreign Tax Credit(FTC) is applied (regardless of FEIE) based on taxes paid in the other Country. In the event you take the FEIE, you need to exclude that from the income possible to claim on the FTC. i.e. (TOTAL WAGES(X) - Excluded Income) There is a weird caveat on TOTAL WAGES(X) that says you can only apply the FTC to foreign-sourced income which means that potentially we are liable for the on-US-soil income at crazy rates.  See this link.. Upon which... there is probably not a good answer short of writing your congressperson." "You can list it as other income reported on line 21 of form 1040.  In TurboTax, enter at: - Federal Taxes tab (Personal in  Home & Business) - Wages & Income -“I’ll choose what I work on” Button Scroll down to: -Less Common Income -Misc Income, 1099-A, 1099-C. -The next screen will give you several choices. Choose ""Other reportable Income"". You will reach a screen where you can type a description of the income and the amount. Type in the amount of income and categorize as Tutoring."