NY - Full-year or part-year resident?

[bou10404]

Moved to NY in February of 2023. TurboTax is defaulting my residency status to "Part-Year Resident (Form IT-203)". However, the instructions for form IT-203 state the following:

"You are a New York State resident for income tax purposes if:

You maintain a permanent place of abode in New York State for substantially all of the tax year and spend 184 days or more in New York State during the tax year*; whether or not you were domiciled in New York State (unless you were in active service in the military)."

Since I lived in NY for more than 184 days, should I be completing the Full-Year Resident Form IT-201?

[Vanessa A · Accepted solution]

No, if you were not a resident for the full year, then you would not file a Full Year Resident return.  The law says you are a resident if those criteria are met, however, it does not mean that you are a resident for the time you were not a resident.  You would also need to file a part year tax return for the state you left for the time before you moved to NY.

To be a full year resident, you would be in the state as a resident for 365 days.