I file a joint return with my wife. I work in NYC but our primary residence is in Westchester County (but outside of Yonkers). Would renting an apartment in NYC for only two months result in a NYC tax liability for any income I (or my wife) earned during that period, given this would be well under the 184 day NYC residency test?
If so, which form should be used to file these? Would the NYC tax liability only apply to income earned in NYC? Would the NYC taxes be calculated based on % of total annual income for which the apartment was rented (i.e. annual income x 60/365) or only applied to income earned during the days in which the apartment was rented or be based on something else?
