Am I maintain living quarters in New York State?

[steamed_fish]

I am a visiting scholar at Stony Brook University. I arrived in New York on August 30, 2023, and spent around 110 days in New York during the year. I'm currently preparing my 2023 tax return.

From September to December 2023, I rented a room in New York on a month-by-month basis. In January 2024, I moved to another room with month-by-month rent in New York. and the instruction says:

You are considered maintaining a living quarter in New York State if you or your spouse have a dwelling available for your use. These living quarters would include a house, apartment, co-op, hotel, or any other living quarters that are suitable for year-round use, maintained and paid by you or your spouse or maintained and paid for you by another person, family member or employer.

In response to the state tax related question, "Did you maintain living quarters in New York State?" should I answer "No"? since I did not maintain a room for year-round use (only rented one for nearly four month in 2023) and spent less than 183 days in New York?

Thank you very much!

Thank you very much!

[Vanessa A]

I am assuming when you say you are a visiting scholar, you mean you are from a foreign country? In order to file using TurboTax, if you are not a US Citizen, then you would need to either meet the Substantial Presence Test or the Green card Test  If you do not meet these tests, then you would be a non-resident alien and would not be able to file using TurboTax as TurboTax only supports form 1040, not 1040NR which is what a non-resident alien must file.  You can file a 1040NR using Sprintax.com.  They would also be able to advise you on how to file in NY. 

If you are filing as a US Resident, was this like AirBnB or hotel rooms, then you would answer no, since you moved from room to room and did not actually establish a place of residency and were only there for 110 days. 

[steamed_fish]

Thank you so much!

Yes, I'm using Sprintax to file 1040NR, I did live in a room for nearly four months, and after reviewing the wording in the New York State Tax Form IT-203-B, which says “If you or your spouse maintained living quarters in NYS during any part of the year, give address(es) below. Submit additional sheets if necessary” I think perhaps choosing 'yes' might be the correct thing.

However, since I did not reside there for 184 days, it seems there is no difference in the refund amount whether I choose 'yes' and enter the address or select 'no.' It appears I would not be considered a resident of New York State either way.

[Vanessa A]

It likely will not make a difference on your refund, moreso on which form you should file, resident or non-resident.  As a student, the below may apply more to you.  Again though, Sprintax or a US Non Resident Alien Specialty company would better be able to answer this question for you as it is possible there are little loopholes or changes due to your alien status.  

"Under the 2009 amendment, a permanent place of abode means a dwelling place of a permanent nature maintained by the taxpayer, whether or not owned by the taxpayer, and will generally include a dwelling place owned or leased by the taxpayer’s spouse. However, a dwelling place maintained by a full-time student enrolled at an institution of higher education, as defined in section 606(t)(3) of the Tax Law, in an undergraduate degree program leading to a baccalaureate degree, and occupied by the student while attending the institution is not a permanent place of abode with respect to that student. "  Amendment to the Definition of Permanent Place of Abode in the Personal Income Tax Regulations Relat...