Part Year Resident State Tax

[mike1765w]

Hi Thank you. I am retired but have retirement income and investments.I was formerly a 40 year resident of upstate NY. On January 15 ,I rented a residence in Pennsylvania. I sold my house on February 10 and the Pennsylvania address is my only residence. I am a part year resident of New York till January 15 or is it February 10. Conversely do I put my Pa residence beginning January 5th or February 1th. NY is very aggressive so  I want to limit correspondence. Thank you very much

[JohnB5677]

A lot depends on what your intentions were.

• A person can have only one domicile at a time, and it does not change until they move to another state or country with the intention of making a new permanent home there, abandoning the previous domicile.
• A domicile is the place at which an individual maintains his/ her permanent abode and to which he/she intends to return whenever absent.
• The domicile of an individual who maintains more than one permanent abode is determined by two factors: 
  • (1) Which is the one place where the individual has had the greatest connections for the taxable year; and 
  • (2) Which place does the individual intend to be his/her domicile?
    • For example, a locality with the greatest connections is where a person: 
    • spends the greatest amount of time 
    • supports a spouse and children 
    • purchases the necessities of life 
    • has doctors, lawyers and accountants 
    • houses pets 
    • has active banking accounts 
    • worships regularly 
    • participates in social, fraternal or athletic organizations
    • has works of art, furniture, family portraits or heirlooms 
    • fulfills local tax obligations 
    • is employed 
    • owns real estate fit for year-round living
    • maintains a driver's license and vehicle registration 
    • maintains professional licenses 
    • maintains union membership 
    • declares residency for
      • hunting or fishing licenses,
      • income tax returns or
      •  school tuition 
    • conducts business 
    • receives mail 
    • receives unemployment compensation 
    • records his or her address for insurance policies, deeds, mortgages, leases, passport, federal and local tax returns, etc. 
    • was domiciled at birth 
    • maintains safe deposit boxes
    • owns a cemetery plot 
    • claims a homestead exemption 
    • is listed in the telephone directory 
    • obtains homestead exemption
    • gathers for family and social events 
    • maintains TV and Internet connections 
    • registers to vote

[TomD8 · Accepted solution]

Here are PA's rules on establishing domicile:

To establish a new domicile, a taxpayer must:
1. Show evidence of definite intention to discontinue making the former domicile the primary base of operations;
2. Show evidence of definite intention to make the new domicile the primary base of operations; and
3. Show evidence of physical presence and abode (transient, temporary or permanent) in the new location.
If all three requirements are met, the date of the change is the first day of physical presence in the new location. 

https://www.revenue.pa.gov/FormsandPublications/FormsforIndividuals/PIT/Documents/rev-611.pdf

Personally, if your New York home was up for sale on January 15, I would use January 15 as your initial date of PA residency.  If your NY house was on the market, I think you satisfy all three requirements.

[mike1765w]

Thank you for your very thorough reply and you answered my question thoroughly.Much appreciated

[mike1765w]

Thank you for your kind and very thorough reply.I really appreciate it.