Permanent Home address question for filling state tax

[jackkgan]

Hi there,

I request your guidance:

Context:

I have been living in CA and filing with my state taxes as CA until end of 2023. I rented an apartment in New York for all of 2024 as I wanted to spend some time there, though I worked remotely from home. I plan to move back to CA to my parents in few months this year. I entered my my parent's address as my mailing address in CA, as my apartment in NYC is temporary and I don't want to miss any mails in future.

For my state taxes: In the screen "Confirm Your Permanent Home Address" If I change my permanent home address as of December 31st 2024 to New York, my taxes are increases by few thousands, but a refund appears if I choose permanent address as my mailing address in California. Am I expected to add my permanent home address as New York because I rented an apartment there for whole 2024 ? Is New York  considered my Domicile and permanent abode, etc..?

Also, when I search on google, I read that the state taxes in New York are less than California. But I am wondering why my taxes are increasing by $6000+ when I choose NY instead of CA. Please help me understand if I am missing something.

Thanks in advance for your advice.

[Vanessa A]

If you lived in NY for the entire year, you would be considered a NY resident for 2024 since you had an apartment there for the entire year. 

You are a New York State resident if your domicile is New York State OR:

• you maintain a permanent place of abode in New York State for substantially all of the taxable year; and
• you spend 184 days or more in New York State during the taxable year. Any part of a day is a day for this purpose, and you do not need to be present at the permanent place of abode for the day to count as a day in New York.
•  

The most likely reason your taxes due are increasing when you choose NY as your permanent residence is that all of your income is then included as NY income.  Since you are physically located in NY and working remotely, all of this income WOULD be taxable to NY.