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Level 2
June 6, 2019
Solved

Am I a part-year New York State resident if I moved out of the country for a few months (and then back) because my visa expired, while waiting for approval of a new visa?

  • June 6, 2019
  • 1 reply
  • 22 views
During this time, I was not allowed to live in the U.S., so I lived in my home country.
Once I had my visa, I moved back to New York.
Best answer by viktoriyab11

Plese, follow this link to determine your New York residency https://www.tax.ny.gov/pit/file/pit_definitions.htm#part-year

1 reply

Level 7
June 6, 2019

Plese, follow this link to determine your New York residency https://www.tax.ny.gov/pit/file/pit_definitions.htm#part-year

EE1Author
Level 2
June 6, 2019
Thank you for your answer. I had found that page already, but I have problems applying it to my situation.

Domicile: My visa expired and I moved out of the US for a few months. Is that enough to establish a domicile abroad? So far, I would argue yes, since I had no US address I was present at or could be reached at during this time.
Permanent place of abode for > 11 months: Not in this tax year, but the use of "year" versus "tax year" in the same sentence is confusing.

I would assume that this makes me a part-year resident, but the rules are not entirely clear to me.