Where's Your Home? There’s an App for That

Federal income and estate taxes don't hurt too much, at least until 2013. Tax advisers and their wealthy clients are turning their attention to state and city levies.

When someone has a place in Manhattan – the Bronx or Staten Island, too – and homes elsewhere, avoiding New York City income tax calls for careful counting and scheduling. See In City Often? Tax Man Asks Some for Tally.

Fortunately, the Times reports, attorney Timothy Noonan is working on an iPhone app, using GPS, to help his clients monitor their limited allowance of "New York days."

The app could come in handy for state inheritance or estate tax purposes, too. Can't live too much of the year in a high-tax state if one wants to die domiciled in Florida.