Newyork state tax filing necessary?

[pf25]

I am a student in a New york university. I worked as an intern for a company in Texas for 7 months (I relocated to Texas as well) and then went back to NY for university. I didnt have any job or income while in NY, do I still need to file state taxes in NY?

[TomK2023]

You do not need to file a NY state tax return.

If you were a resident of New York State for only part of the tax year, you must pay New York State tax on all income you received while you were a resident of the state and on income you received from New York State sources while you were a nonresident.  (page 3 below)

Instructions for From IT-203 Nonresident and Part-Year Resident Income Tax Return 

[pf25]

@TomK2023 Thanks for sharing the link. How does NY classify someone as a resident vs a non-resident? I had an address in NY at the start of 2022 and then I moved to Texas in early Feb 2022 for my internship. I had my own address in Texas throughout my internship and I also maintained my NY address (although it was subleased). I returned to the same NY address at the end of my internship. Can i claim to be a part time resident of NY state during the time I was away?

[MaryK4 · Accepted solution]

No, unfortunately, unless you take positive steps to establish a new domicile,  looking at the circumstances you would have a very difficult time claiming Part-Time Residency.  One of the biggest factors is your intent to return.  While it is difficult to prove intent in most cases, in your situation you did not break your lease (and you could look at the sublease to see what terms you provided) and the fact that you did return to New York right after the internship do not work in your favor.  I only provide you with this information because New York is very aggressive.  @pf25