NY State Residency Question

Forum|Forum|4 years ago
March 30, 2022
1 reply
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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!

Best answer by DMarkM1

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.

KrisD15

Level 15

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

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