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New Member
posted Jun 4, 2019 11:16:29 PM

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

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1 Best answer
Level 15
Jun 4, 2019 11:16:31 PM

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.

6 Replies
Level 15
Jun 4, 2019 11:16:31 PM

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.

New Member
Jun 4, 2019 11:16:32 PM

permanent residence is in Nassau county, NY

Level 15
Jun 4, 2019 11:16:33 PM

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

New Member
Jun 4, 2019 11:16:35 PM

Thanks!

New Member
Apr 18, 2021 4:46:17 AM

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? 

Level 15
Apr 18, 2021 9:10:30 AM

@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