Living Overseas: How do I allocate my W2 income as a New York State nonresident?

[chwazikg]

I'm posted overseas with the U.S. Department of State. My permanent residence is abroad, but my domicile is in New York State. According to my guidance, "there is no tax liability for out-of-state income if you have no permanent residence in New York, have a permanent residence elsewhere and are not present in the state more than 30 days during the tax year." This applies to me. So in TurboTax, do I allocate 0% of my W2 income as New York State taxable income?

[Anita01]

I think "permanent residence" is somehow confusing you.  I don't see how you  have a permanent residence elsewhere when residency determines domicile. Domicile is defined as the place which you intend to be your permanent home and that's NY.

"U.S. “State” Tax Residency (Domicile) Most states in the United States define “residency” based on a person's “domicile.” Domicile, in general, is the place which an individual intends to be his or her permanent home and to which such individual intends to return whenever absent"

Sounds  like your permanent residence is NY.

[chwazikg]

Thanks for the quick response! Maybe I’m using the wrong terminology, but I don’t have a home or residence in NYS. NYS is only where my last U.S.-based home was (I last lived in NYS in 2016). For the foreseeable future, I’m living overseas and maintain a residence overseas, although my income is U.S.-based. Does that change the situation at all?