ThomasM125
Expert Alumni

State tax filing

You are considered a resident of New York State if you lived there for more than 184 days during the year per this from the New York Department of Taxation and Finance. So, that would be true from what you said. The time spend there does not have to be during one trip. The same applies to New York City. So, he would need to pay New York state and New York City taxes.

 

He would file as part-year resident of New York and full-year resident in Virginia. He will get credit in New York for income earned while working in Virginia, so there should be no double-taxation.

 

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