topic Re: NY/CA residency in State tax filing

NY/CA residency

Darrin Martin — Thu, 03 Apr 2025 23:01:10 GMT

College student.. LT residence is CA (home state), still dependent of parents. Lived in CA for 144 days and NYC for 221 days (college) in 2024. In 2024, lived in CA until MLK Day, then a week for Spring Break, then from May to August, Thanksgiving break and after 12/20 - total CA 144, NY 221, estimate.

Has CA W2 income, NYC W2 income and unearned income. Does Unearned income all get allocated to permanent domicile, ie CA?

Also, there is no way to show days in each state in Turbotax, only dates moved etc. So how would you reflect dates lived in each state in Turbotax.

Re: NY/CA residency

MaryK4 — Thu, 03 Apr 2025 23:21:54 GMT

Yes, unearned income is reported on your resident state tax return.

As full year residents, you would not have to indicate the number of days you were in each state.

Re: NY/CA residency

Darrin Martin — Fri, 04 Apr 2025 21:16:57 GMT

i'm confused. I know that CA is the home state/domicile but does that mean full year resident. I assumed that 121 days in CA and 144 days in NYC meant partial year resident in both states, no? Also, not sure how to reflect that in Turbotax

Re: NY/CA residency

MaryK4 — Fri, 04 Apr 2025 23:28:46 GMT

No, your state residency is based on DOMICILE. Visit Guidelines for Determining Resident Status (FTB Publication 1031) and What is my domicile? for more details.

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.

@Darrin Martin