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posted Jun 4, 2019 9:05:24 PM

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?

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Expert Alumni
Jun 4, 2019 9:05:25 PM

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.

1 Replies
Expert Alumni
Jun 4, 2019 9:05:25 PM

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.