NY State Overseas Income

[AZTaxGuy]

I'm a NY resident and started an overseas assignment in August 2019 that will last for three years.  Do I qualify under the 545 day rule for my 2019 NY return?

[MaryK4]

You will but you do not at the moment-- if an unforeseeable event happens that brings you back early, you will have to amend the New York state return.

[AZTaxGuy]

Thanks. What does that mean? Should I file using the exclusion?

[MaryK4]

You could but even with the extension you would be short on the number of days.  If you worked in New York before you went overseas, you can use the nonresident 545 rule and only include the New York income for 2019.

@AZTaxGuy