Part Year resident nyc tax on severance

[OzExpat]

Hi. I am an Australian who relocated to NYC from Sydney in Sept 2022 for a job. I was retrenched in April 2024 and was paid two months severance. I left the US a week after I lost my job so I only spent about 100 days in the US in 2024.

Q1: does that make me a part-year resident or non-resident for 2024? If so what form do I use and can I get a refund on NY state and NY city taxes as I was in the country for less than 183 days? (I was in the US for the whole of 2023)

Q2: In 2022 I moved to NYC in Sept (from Oz)  I was only in the US for 120 days in 2022. I paid state and city taxes around 14K. I have just noticed the tax agent had listed me as living in NYC for 12 months, not 3 months that year. Should I have been a part-year or non-resident in 2022? If so am I able to lodge an adjustment on that return and would I be due for a refund on those city/state taxes? 

[KeshaH]

Based on the information you provided, you would be a resident for tax purposes for the time you were in the US so you would file a Form 1040. If you have US source income after you left the US, you may need to file a Form 1040NR to report that income. 

You would be considered a part-year resident of New York for 2024. You'll allocate your income to New York based on when you were and weren't a resident.

For 2022, you should have been classified as a part-year resident since you lived in NYC for 120 days. You can amend your 2022 return to change your residency. However, the tax is calculated on how much income you earned - not necessarily how long you were in the city. You may not end up with a refund - in fact it's possible you can end up with a balance because you may not qualify for full deductions.