[bert]

Then there is Donald Trump

He lives in Trump Tower but maintains a residence in Florida

When he is somewhere else does are his earnings taxed from NYC residence or Florida residence?

[Alberta's Child]

It all depends on where he actually earns the money. If he lives in a state with an income tax, then his primary residence is an important consideration as well.

Here's an example that has been simplified just to illustrate the point:

Suppose Donald Trump owns two luxury apartment buildings: Trump Tower in New York and Trump South in Miami. For the sake of this discussion, let's assume that he owns them directly and not through any kind of a corporate entity, partnership, etc.

1. The income from Trump Tower is subject to New York state income taxes under all circumstances.

2. The income from Trump South is subject to Florida's tax laws, which means there is no income tax in Florida.

3. If New York is his primary residence, then the Trump South income is also subject to New York state income taxes.

4. If Florida is his primary residence, then the Trump South income is not reported in New York state.

[kearnyirish2]

That may be a function of where the businesses are registered/doing business.