NYC part yr resident or not

[p3w]

I own an apartment in NYC and a house outside of NYC (but still in NY state).  The house was purchase at end of 2019 so before 2020 I was always a full time NYC resident.  During 2020 because I had to fix the house and COVID and could work from home so I spent less than 60 days in NYC (a few days in Jan, Feb and March and then again few days in May, Sept, Nov)  and the rest of the days in upstate NY.   

Question:  1.  I would file as a full year NY resident IT201 and part year NYC. Is that correct?  TurboTax  shows I have to file IT 360?

2.   How do I properly enter the days in NYC if I spent some days in some months and not others? 

Thanks

[LenaH · Accepted solution]

It depends on where your permanent place of abode once the Covid-19 pandemic has passed. 

Generally, you are a New York City resident if:

• your domicile is New York City; or
• you have a permanent place of abode there and you spend 184 days or more in the city.

Your domicile is your permanent and primary residence that you intend to return to and/or remain in after being away (for example, after Covid).

If your house outside of NYC is a vacation home and not your permanent residence, then you are still a NYC resident. Since you do own an apartment in NYC, it will be difficult for you to prove otherwise. Furthermore, your New York domicile does not change until you can demonstrate with clear and convincing evidence that you have abandoned your New York City domicile and established a new domicile. All aspects of a person’s life are considered in determining whether a person’s domicile has changed.

Frequently Asked Questions about Filing Requirements, Residency, and Telecommuting for New York Stat...

[p3w]

Thank you.  I understand I have to file NYC resident tax.

But since I was only in NYC for less than 60 days, do I file as part year NYC resident or are the number of days not matter since I own the apartment and should file as full time NYC resident?  The house was purchased  as our eventual plan was to move out of NYC.   We have been living upstate NY full time since March.  

[DMarkM1]

The question it appears will come down to when the COVID/Pandemic situation clears will you go back to NYC or stay in the home in upstate NY?  If the answer is you will have to go back to NYC, then you will be a full-year NYC resident.  If not, then you will be a part-year NYC resident.