You are correct. You meet the requirements to be considered a statutory resident of NY and NYC, therefore, both NY & NJ will tax your full income. You only meet one of the 3 criteria for the exception, therefore, you do not meet the exception to the rule.
Resident
You're a New York State resident for income tax purposes if:
- your domicile is New York State (see Exception below); or
- your domicile is not New York State but you maintain a permanent place of abode in New York State for more than 11 months of the year and spend 184 days or more in New York State during the tax year. Note: Any part of a day is a day for this purpose.
Rules for military members and their spouses
Exception: If your domicile is New York but you meet all three of the conditions in either Group A or Group B, you are not a New York State resident.
Group A
- You did not maintain any permanent place of abode in New York State during the tax year; and
- You maintained a permanent place of abode outside New York State during the entire tax year; and
- You spent 30 days or less (a part of a day is a day for this purpose) in New York State during the tax year. https://www.tax.ny.gov/pit/file/pit_definitions.htm
(EDITED 4/1/2019 @ 5:40PM EST)
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
