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posted Apr 14, 2021 9:14:43 AM

NYC Apartment, but Yonkers House / Multiple Residencies??

I go to school in NYC and have an apartment through my school, but my "domicile" is my house in Yonkers. Will I have to pay both NYC and Yonkers income for my graduate student salary from the school? Going through the handout from NY state, I would qualify as a resident for both based on my domicile for Yonkers and the over 180 days spent in NYC as I go to school. Would NYC count as an education exemption to residency? Can you have more than one residency that you can be taxed on?

 

To complicate things, my husband will be listed on the apartment (married student housing), but he only works in Yonkers. 

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1 Best answer
Employee Tax Expert
Apr 14, 2021 3:04:11 PM

No. In your New York State resident return, you would indicate you are a full-time resident of Yonkers and maintained NYC living quarters. The rules regarding Yonkers domicile are also the same as for New York City domicile. However, you can only have one domicile. 

 

Generally, a residence maintained by a full-time student enrolled at an institution of higher education in an undergraduate degree program leading to a baccalaureate degree and occupied by the student while attending the institution is not a permanent place of abode with respect to that student. Unfortunately, this does not provide an exception for graduate students pursuing a post-baccalaureate degree. For additional information, see TSB-M-09(15)I. 

 

When you are completing your state return, please follow the instructions below:

  1. Open your NYS return.
  2. Enter the NY county as Westchester.
  3. Choose your Yonkers school district. 
  4. On the page titled Your City Residency Information, please ensure you and your husband are both full-year Yonkers residents. As you can see, you cannot be both a NYC resident and a Yonkers resident. 
  5. On the page titled New York City Living Quarters, answer Yes and enter the number of days spent in NYC. 
    1. NOTE: On the mock-up return I created, the tax did not change - whether I entered 185 days or 250 days. 
  6. Continue through your return. 
  7. On the page Let's Review Your New York Numbers, you will see a Yonkers Resident Tax Surcharge. I have attached a picture for additional guidance. 

 

@DanielV01 

1 Replies
Employee Tax Expert
Apr 14, 2021 3:04:11 PM

No. In your New York State resident return, you would indicate you are a full-time resident of Yonkers and maintained NYC living quarters. The rules regarding Yonkers domicile are also the same as for New York City domicile. However, you can only have one domicile. 

 

Generally, a residence maintained by a full-time student enrolled at an institution of higher education in an undergraduate degree program leading to a baccalaureate degree and occupied by the student while attending the institution is not a permanent place of abode with respect to that student. Unfortunately, this does not provide an exception for graduate students pursuing a post-baccalaureate degree. For additional information, see TSB-M-09(15)I. 

 

When you are completing your state return, please follow the instructions below:

  1. Open your NYS return.
  2. Enter the NY county as Westchester.
  3. Choose your Yonkers school district. 
  4. On the page titled Your City Residency Information, please ensure you and your husband are both full-year Yonkers residents. As you can see, you cannot be both a NYC resident and a Yonkers resident. 
  5. On the page titled New York City Living Quarters, answer Yes and enter the number of days spent in NYC. 
    1. NOTE: On the mock-up return I created, the tax did not change - whether I entered 185 days or 250 days. 
  6. Continue through your return. 
  7. On the page Let's Review Your New York Numbers, you will see a Yonkers Resident Tax Surcharge. I have attached a picture for additional guidance. 

 

@DanielV01