@gman98 here is the definition of a NYC resident. Not enough facts provided for me to offer whether she is or is not a full year NYC resident. She is not a part year resident. Is she a resident where YOU live???? where does she vote? what is the address on her driver's license. etc.
New York City residency tax requirements
In New York City, individuals are considered residents for income tax purposes if they meet either the domicile test or the statutory residency test.
1. Domicile test
- Your domicile is considered to be New York City if it is your permanent and primary residence, the place where you intend to return after any time away.
- You can only have one domicile at a time, according to the NY Department of Taxation and Finance.
- To change your domicile, you must demonstrate a clear intent to abandon your New York City domicile and establish a new one outside of New York City, shifting the focus of your life to the new location. Actions like selling your New York City home, changing driver's licenses, and registering to vote in your new location can support a change in domicile.
2. Statutory residency test
- Even if your domicile is outside New York City, you are a statutory resident if you maintain a permanent place of abode in New York City for substantially all of the taxable year (generally more than 11 months) and spend more than 183 days of the taxable year in the city.
- A permanent place of abode is a residence suitable for year-round use that you maintain, whether owned or rented. It typically includes living quarters with sleeping, cooking, and bathroom facilities, according to the NYS Department of Tax and Finance.
- Spending part of a day in New York City counts as a full day for the 184-day rule.
- You are maintaining a permanent place of abode if you do what's necessary to continue your living arrangements there, such as owning or leasing the place, or making contributions to the household.
