Living in NY but working in RI

[mushu]

My current permanent address is in NY but will be working in Rhode Island for the next 3 years (and leasing an apartment there too). When I file my taxes, is it better for me to just file for residency in RI (and give up my NY license) or would it not make much of a dollar difference to file for tax in both RI and NY?

[SweetieJean]

Do you own a home or other property in NY?

[mushu]

Hello,

No, I do not work any properties in NY.

[SundayInSalem]

A driver’s license doesn’t carry much weight. What’s more important is where you live, where you work and where your connections are – the location of the people and places you interact with regularly.

Having a license with the address of a family member or friend won't hold up if you have a closer connection to Rhode Island. For example, are you planning to come to New York every weekend to visits friends and family, keep your bank accounts and doctors in NY?

If you don’t own any property in NY and will lease an apartment in Rhode Island, then I’m not understanding how or why you want to be a permanent resident of New York after you move.

New York says a NY resident will be considered a nonresident if:

1.  You did not maintain any permanent place of abode in New York State during the tax year; and
2. You maintained a permanent place of abode outside New York State during the entire tax year; and
3. You spent 30 days or less (a part of a day is a day for this purpose) in New York State during the tax year.

See: Income tax definitions

[TomD8]

If you're still a legal resident of NY (by NY's rules) after going to RI, then you're looking at a situation of dual residency.  That's because RI will consider you a resident for tax purposes if you meet the following conditions:

"A resident individual means an individual who is not domiciled in this state but maintains a permanent place of abode in this state and is in this state for an aggregate of more than one hundred eighty-three (183) days of the taxable year, unless the individual is in the armed forces of the United States."

https://law.justia.com/codes/rhode-island/2013/title-44/chapter-44-30/section-44-30-5

A "dual resident" must file as a resident in each of the two states.  A "dual resident" is a person whose domicile (their primary, permanent home) is in one state, but who becomes a "statutory" resident of another.