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New Member
posted Apr 9, 2025 7:50:57 AM

Permanent Place of Abode

Hi,

I'm looking to see if we qualify as a 'non resident' based on NY State regulations and i wondered if anyone had a view on the above term with regard to our situation. I am using a family address in NY state as our 'domicile' but i wondered if it might NOT be classified as our 'permanent place of abode' for tax purposes.

The property is not in our name and is owned by a family member. We do not contribute anything to maintain the place and currently we live overseas.  Last year visited for under 30 days.

Any advice would be much appreciated. 

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1 Replies
Expert Alumni
Apr 9, 2025 8:11:34 AM

Based on your information provided, you are NOT a resident of New York State.  You do not maintain a permanent abode in NY; it appears that you use this residence as simply a U.S. based mailing address:

 

As a nonresident, you only pay tax on New York source income, which includes earnings from work performed in New York State, and income from real property located in the state. If you are a nonresident, you are not liable for New York City personal income tax but may be subject to Yonkers nonresident earning tax if your income is sourced to the city of Yonkers.

 

Per New York State  residency requirements:

 

Generally, you are considered a New York State resident for income tax purposes if you are domiciled in the state. For most people this is straightforward: the primary residence where you live is both your state of domicile and the state in which you are a resident for tax purposes. However, you can still be considered a resident of New York State for income tax purposes even if you are not domiciled in the state. See Can I be a resident of New York State if my domicile is elsewhere?

 

You may be subject to tax as a resident even if your domicile is not New York.

 

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.


New York State - Department of Taxation and Finance: Frequently Asked Questions about Filing Requirements, Residency, and Telecommuting for New York State Personal Income Tax

New York State - Department of Taxation and Finance: Income tax definitions 

 

Note: Resident definition and Group A or Group B requirements.