If a college student's residence is in TN and has an out of state summer internship in NY, do they maintain living quarters in NY for the time of their internship?

kmstevenson1 · ‎June 4, 2019

DanielV01 · ‎June 4, 2019

No, they do not. Any income earned in NY is filed as a NY nonresident. NY has a specific law that excludes a student from the definition of "maintaining living quarters" for the purpose of residency. The student in NY is not taxed on all of their income, but just the NY income as a nonresident.

**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"

View solution in original post

DanielV01 · ‎June 4, 2019

No, they do not. Any income earned in NY is filed as a NY nonresident. NY has a specific law that excludes a student from the definition of "maintaining living quarters" for the purpose of residency. The student in NY is not taxed on all of their income, but just the NY income as a nonresident.

**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"

Expert does your taxes

Do it yourself

Resources

Support

If a college student's residence is in TN and has an out of state summer internship in NY, do they maintain living quarters in NY for the time of their internship?