@unknownzack
1. Yes, check box. You'll be instructed to file an IT-203-B where there is a second question as to whether you maintained a residence at the end of the year.
2. No. You don't have unfettered access to a place leased to a third party, so its not a permanent place of abode.
3. Interesting. I've seen plenty of nonresident returns filled with NYS that don't have allocated wage income. Maybe Dan, Tom or Dave can chime in to that point and offer more guidance. I'd paper file with private delivery service if you ultimately can't.
4. Your physical presence in NY isn't sufficient to trigger the convenience rule, but you'd have to prove to NYS that you weren't working on those days. So if you took paid vacation days from your employer where you can show your time report or payslip for those days, plus any type of contemporaneous calendar that shows you were out of office or on vacation.
If your compensation contains a component of prior year services (annual bonus, stock, units, etc.) you'll need to allocate that to NY based on the days you worked in NY to which the compensation relates. For example if you receive a bonus in January 2021, for services rendered in 2020, you'd allocate that based on 2020 work days. If it's all current year salary, I think you have the position to exclude the wages entirely.
Lastly, youll need to report your overall income or loss from your rental property in NY as NY source.
Kristine L. Bly, EA Private Client Services / Residency / Tax Controversy
Partner, Cohen & Company
