Yes. You will not become New York residents until you have a “permanent place of abode” in New York. The state says: “Your New York domicile does not change until you can demonstrate that you have abandoned your New York domicile and established a new domicile outside New York State.” (You can read that backwards for an incoming resident.)
Enter the starting date of your residency as the date you move into your new home.
Income tax definitions
You will not owe any NY tax on sale of your Washington home if you are not NY residents at that time of sale.
If your home sales closes after you establish NY residency, any profit would be taxed by NY. New York residents are taxed on income from everywhere.
New York follows federal law in excluding up to $250,000 of gain from the sale of a main residence, or up to $500,000 if you file a joint return with your spouse, if you own and occupy the home for two of five years.
Topic No. 701 Sale of Your Home
