Primary resident of VA, worked in NYC for 8 months with breaks as intern, NY or VA state tax to be paid?

[tester74]

Our primary location is VA state, my son interned in NYC in 2025. Stayed in an Airbnb from Jan 6th to Apr 25th, went back to VA for 2 weeks. Returned back to NYC to stay in a different address from May 12th to October 24th. Each stay was less than 183 days. His paychecks included deductions from both NY state and NYC city.

Filing taxes now, based on what I read, he is a non-resident of NYC since he doesnt meet 183 day rule, so no need to pay NYC taxes but still would be liable for NY state taxes. Files NY state tax as a non-resident and then file a VA state tax return showing taxes paid to NY state? 

Please advise and any help is greatly appreciated

Thanks,

[SharonD007]

.

[tester74]

Not looking to amend my return, this is a filing question

[ThomasM125]

You are considered a resident of New York State if you lived there for more than 184 days during the year per this from the New York Department of Taxation and Finance. So, that would be true from what you said. The time spend there does not have to be during one trip. The same applies to New York City. So, he would need to pay New York state and New York City taxes.

He would file as part-year resident of New York and full-year resident in Virginia. He will get credit in New York for income earned while working in Virginia, so there should be no double-taxation.