NY State IT-203 Item G

[clm11160]

Need some help answering a question for the IT-203.  Specifically Item G (This is a Nonresident and Part-Year Resident form for NY).  This question asks:

G  New York State part-year residents

Enter the date you moved into or out of NYS (mmddyyyy)

On the last day of the tax year (mark an X in one box):

1) Lived in NYS................[  ]

2.) Lived outside NYS; received income from NYS sources during nonresident period..........[  ]

3.) Lived outside NYS; received no income from NYS sources during nonresident period.........[  ]

For some context I moved out of NY on 6/1/2020 (due to the pandemic) and I was still receiving unemployment from NY until early October of 2020.  The way this question is worded is confusing me.  Is it only concerned about my situation on just Dec. 31st, 2020?  If so than I would answer #3. Or should I answer #2 because I moved out in June 2020 but was still receiving unemployment from NY until early October 2020?  The whole "On the last day of the tax year" is throwing me off.

[LenaH]

No. Generally, you are considered a full-year NYS resident for income tax purposes if you are domiciled in the state. 

Your domicile is:

• the place you intend to have as your permanent home
• where your permanent home is located
• the place you intend to return to after being away (such as after the pandemic)

Unless you can demonstrate that you have abandoned your New York domicile and established a new domicile outside New York State, then you would still be a full year NYS resident and file a IT-201.

In addition, if your NYS unemployment was from a job you held solely within New York State, then the entire amount is taxable to NYS.

Therefore, even if you did permanently abandon your New York domicile and do not plan to return, you would still owe NYS tax on your unemployment for the entire year. For more information, please see the Instructions for Form IT-203 (page 24). 

NYS Income Tax Definitions