topic NY State Residency Question in State tax filing

NY State Residency Question

mehtaym — Mon, 09 Mar 2026 06:41:33 GMT

Hello! For my daughter, following were applicable during the year 2021. Based on this, can someone please help determine which of the 3 (Resident, Part-Resident or Non-Resident) is applicable for her?

* Her permanent residence and home address is in Tennessee

* She attended college in NYC and lived in a dorm during her Spring and Fall 2021 semesters

* During Summer 2021, she rented an apartment in NYC with Airbnb for 43 days while she did an internship at her college in NYC

* She received a W-2 from her college, this is the only income she has for the year 2021

* Box 20 on her W-2 (Locality Name) shows "NYC RES"

Thanks for the help!

Re: NY State Residency Question

KrisD15 — Wed, 30 Mar 2022 03:18:34 GMT

A dependent student is a resident of the same state that the person claiming the student files in.

In your case, Tennessee.

The student is a part-year resident of New York since she did not "maintain a permanent place of abode in New York State for substantially all of the taxable year".

"Can I be a resident of New York State if my domicile is elsewhere?

You may be subject to tax as a resident even if your domicile is not New York.

You are a New York State resident if your domicile is New York State OR:

you maintain a permanent place of abode in New York State for substantially all of the taxable year; and
you spend 184 days or more in New York State during the taxable year. Any part of a day is a day for this purpose, and you do not need to be present at the permanent place of abode for the day to count as a day in New York."

Link for NY

Re: NY State Residency Question

mehtaym — Sun, 03 Apr 2022 16:37:04 GMT

Thanks for your response.

In TurboTax (Deluxe Windows Desktop version) it is recommending Non-Resident status - here's the exact message -

"Based on your federal return, we recommend the following New York residency status:

Non-Resident (Form IT-203)

Need to change your residency status? Select Change Residency (This is not common)"

Do I change it to "part year resident" based on your response?

Re: NY State Residency Question

DMarkM1 — Sun, 03 Apr 2022 16:59:36 GMT

No, TN resident and non-resident NY with NY and NYC income is correct. She did not maintain a permanent place of abode in NY for substantially the entire year. Here is the NY reference. Note the exclusion for students. Here is the NY TSB as well that says NYC applies the same exclusion for students.

Re: NY State Residency Question

mehtaym — Sun, 03 Apr 2022 17:43:42 GMT

Thanks for the quick response!

The exception for college student makes sense. However, the fact that she rented an Airbnb apartment for 46 days during summer for her internship makes me wonder if that qualifies as "place of abode" for less than 186 days and would make her "non resident" as suggested by KrisD15 in her response. She was still a full-time undergraduate student during entire 2021 and I wonder if that fact is sufficient for non-resident status for the whole year.

Re: NY State Residency Question

DMarkM1 — Sun, 03 Apr 2022 18:02:00 GMT

The type of residence is not a factor. See the TSB here. Any dwelling place rented by a student falls under the rules.

Re: NY State Residency Question

mehtaym — Sun, 03 Apr 2022 18:05:31 GMT

Thanks, again! TN Resident and NY Non-Resident is how I am proceeding.