No, You are a part-year resident of New York and a part-year resident of Michigan for 2021. Per New York State, you are a New York State part-year resident if you meet the definition of resident or nonresident for only part of the year.
For part of the year (May 2021-December 2021), you were a resident. You are a New York State resident for income tax purposes if:
- your domicile is New York State or
- you maintain a permanent place of abode in New York State for substantially all of the taxable year and spend 184 days or more in New York State during the taxable year, whether or not you are domiciled in New York State for any portion of the taxable year. Note: Any part of a day is a day for this purpose.
You are correct that you do not meet those criteria for the full year of 2021, but for part of the year, you do.
If you were a resident for only a portion of the year, your income subject to tax will be split, with part taxed according to resident rules and the remainder subject to nonresident rules. To compute tax, you first calculate your tax as if you were a full-year resident, then determine how much to allocate to New York by an income percentage based on your New York source income and your federal income.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
