How to Distinguish between Nonresident or Part-year Resident for NY?

[kevinhao]

Hi the community,

I am currently an international graduate student with an F-1 visa for a school in NY. I am not sure whether I am a resident, nonresident, or part-year resident for NY state and NYC city and I am looking for your help!

1. In 2020, due to the pandemic, I lived and worked in another state from March to August. During this time, I didn't maintain/rent any apartment in NY. It seems that I didn't maintain a permanent place of adobe for substantially all the tax year (11 months) so I shouldn't be a NY resident? But am I a nonresident or part-year resident for NY?

2. In 2021, I will work remotely in NY for 7 months then move to another state for work onsite. In 2021, am I a nonresident or part-year resident for NY?

Thank you very much for your help!

[JeffreyR77]

What you've described indicates you remain domiciled in New York even though you spent part of the year in another state.  You are more closely associated with New York due to school, you returned to New York and will work remotely in New York before moving to another state in 2021.  Your residency status for 2020 for New York is a full year resident of New York and a non-resident of the state you lived and worked in from March to August.

Your residency at the end of 2021 will depend again on whether your intention is  to return to New York or not.  If your intention is to return to New York after working onsite, your residency would remain a New York resident and be a non-resident of the state you are working in onsite.

What is my New York Residency

[kevinhao]

Thank you very much for your detailed reply!

But I have one last thing to check: since I am an international master's student and hold a nonimmigrant visa, I just arrived in NY in Aug 2019. I previously thought my domicile is still my foreign country since that is my permanent home. I didn't find more detailed instructions by NY, but I find a similar definition given by CT, Nonresident Alien (ct.gov). In example 2 of this website, it seems that the domicile of an international student is still his home country. That's why I didn't consider filing myself as a NY resident before. Could you help me with this? Thanks!

[JeffreyR77 · Accepted solution]

Your situation is a bit different.  An F1 visa holder is a non-resident alien for 5 years after arriving in the United States.  In your case, your state residency would follow your US status so each of your state filing statuses would be as non-residents until you complete your first five years in the US.   Alien Residency Guidance

[kevinhao]

Thanks a lot!