NYC Resident or Non Resident?

[caitlyn_hansen]

Hello,

Like many, due to covid my fiancé and I have moved out of NYC in March of 2020. My fiancé and I unfortunately renewed our apartment lease in NYC, just 2 weeks shy of the NYC shutdown due to covid. Our lease was from 5/1/20-4/30/21.

We then moved to my parents house out on Long Island, NY and found someone to sublet our apartment as we had no intention of returning to NYC full time and plan to make LI our future home. 
I changed my mailing address via USPS, car insurance and thru my employer. My  permanent address is Long Island and not NYC, however I’m unsure what to put when it asks if I’m a full time, part time or non-resident of NYC.

I’ve tried to research this question, but it doesn’t seem like their is a clear cut answer. On the NY Gov website for the IRS it states that a resident is someone who lived in the state/city for 365 days, part time resident for 184+ days and a non-resident is anytime less than 184 days/6 months. Our days spent in the city were a little over 60 days. 

Does anyone have any insight into this issue or is dealing with the same thing? Thanks!

[JeffreyR77]

I recommend you use the date you left your residence in NYC for the last time as the date you ceased maintaining a residence in the City.    You demonstrated you changed your domicile from NYC to Long Island and did not maintain an abode more than 184 days in 2020.

That would make you non-residents of NYC for 2020. 

 Guidelines for NYC Resident Status

[caitlyn_hansen]

Hi Jeffrey,

Thanks for the help! So, I should be ok marking non-resident and enter the exact amount of days we lived in the city for?

We didn’t find someone to sublet until the summertime, so our apartment sat vacant until we got someone to sublet for us. Not sure if that matters!

[Irene2805]

You are considered nonresidents of NYC, as JeffreyR77 explained above.  You ended your residency in March of 2020.   It doesn't matter that the apartment was empty, it was available for rent and you had already moved out.