You have one of two options:  report only the seco...
Employee Tax Expert

State tax filing

You have one of two options:  report only the second residency period, or "accomodate" the first residency period by combining it with the second (by saying, for instance, that you were an NYC part-year resident from March until December).  Neither is a perfect answer, but you must claim NYC residency of some kind on your return because NYC taxes your income while you are a resident of NYC.  

Of the two options, I would recommend reporting only the second residency period.  It is a much easier position to defend if New York asks questions on your return than putting on the form a period of time in which you were not a resident of New York City.  

The reason for the clarification, though, is because if you held a domicile in New York City for 11 months, then you would have been a statutory resident of the city and would have had to claim NYC as a resident (not a part-year resident).  You do maintain part-year status.  You do not have a perfect way to report it.  Choose what seems to be most accurate (seeing how your tax amount changes may give you an indication as to what NY will see as the fair treatment).

**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"

View solution in original post

This widget could not be displayed.
Privacy Settings