NY return: full-time NYC college student lives in dorm, does this count as residency? what about for "maintaining living quarters"?

[TomD8 · Accepted solution]

Assuming your permanent residence is in another state, you do not become a NY resident by going to college in NY and living in a dorm.  

But be aware that NY can tax a non-resident on any income from a job located in NY.

[paulgomm]

permanent residence is in Nassau county, NY

[TomD8]

In that case you are a full-year NY resident for tax purposes.

[paulgomm]

Thanks!

[Suzanne 4]

How do I answer the question

“did you maintain living quarters in New York“

On my daughter’s return who is a full time student and lived in a dorm for part of the year and an apartment the other part? 

[TomD8]

@Suzanne 4 -- See page 2 of this reference for NY's residency rules regarding undergraduate students:

https://www.tax.ny.gov/pdf/memos/income/m09_15i.pdf