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State tax filing
Yes, you should be fine filing as a part-year resident for 2 months for both NYS and NYC purposes. The specific part-year resident guidance suggests you should allocate based on the number of days but there is also the entry for number of months. 2 Months, as rounded, should be acceptable as opposed to 2.33333.
You may, however, want to consider the allocation based on the number of days of residency specifically for income allocation for Forms IT-203 and IT-360.1. If you were also a New York City resident for the residency period and, as the forms coincide with your part-year resident filing, you would not want separate income items listed as that may be questioned by the New York State Department of Taxation.
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‎February 6, 2023
7:22 AM