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Level 2
posted Feb 3, 2025 6:34:17 AM

NYC non-resident grad school

My daughter is a first year grad student from Long Island who is renting an apartment in NYC for grad school.  She has no idea if she will be staying in the city beyond grad school.  She moved there on August 8th, which would mean she was there for a 146 days for the 2024 tax year. If I am reading the NY tax instructions correctly , this means she is a non-resident for filing purposes?  Next year I am assuming she will be a resident since she will be there more than 183 days and her abode is the apartment.

 

Thank you

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1 Replies
Level 15
Feb 3, 2025 7:43:23 AM

Since her primary home is on Long Island she is a resident of New York State and her income is taxable by New York State.

 

Since she spent fewer than 184 days in NYC in 2024, for 2024, she is not a resident of New York City and she is not liable for the New York City income tax.  NYC uses the same residency criteria as NYS.