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Erik21
Returning Member

Military Status and non-residency

I am a reservist that was on active duty orders from 11/15/2019-12/25/2020 with residency in NY. I moved back to NY from California on 12/25/2020. I rented an apt in California with a lease ending in 12/23/2020.

 

1) Since all my income was made on active duty, should I click "Reserves" or "Active Duty" on personal info as my status as of 12/31/2020?

 

2) Do I qualify for non-residency taxes for NY?

 

 

 

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3 Replies
DMarkM1
Expert Alumni

Military Status and non-residency

You should select "Reserves".  On 12/31 you were a reservist. 

 

It appears you do meet the criteria to have non-resident income.

 

It appears you meet all three criteria for the exception for military  "Group A". 

  1. You did not maintain any permanent place of abode in New York State during the tax year; and
  2. You maintained a permanent place of abode outside New York State during the entire tax year; and
  3. You spent 30 days or less (a part of a day is a day for this purpose) in New York State during the tax year.
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Erik21
Returning Member

Military Status and non-residency

Something I forgot to add. I moved back with my parents. Would that violate criteria #1 since I had somewhere to go back to?

 

 

ToddL99
Expert Alumni

Military Status and non-residency

No, being able to move back with your parents would not violate the 1st criteria (permanent place of abode) for NY's military Group A exceptions. Since it was your parents' home, they would be the ones maintaining a permanent place of abode

 

The term "maintaining" implies occupying the residence and providing for both its upkeep and utilities. Unless you (or your spouse) occupied the home and paid the costs of maintaining it, you would not have been considered as maintaining a permanent place of abode in New York State

 

From Publication 361 New York State Income Tax Information for Military Personnel and Veterans:

"In general, a permanent place of abode is a residence (a building or structure where a person can live) that you (emphasis added) permanently maintain, whether you own it or not, that is suitable for year-round use, and usually includes a residence your spouse owns or leases.

 

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