New York State Military Part-time Resident?

[Erik21]

I'm a resident of NYS and also a military reservist in the same city who was activated Mid February 2021 OCONUS until Mid February 2022. I completed 20 drill days from Jan 2021 to before I left, about $4k while living in NYS. It is worth noting the $4k are from DFAS-Cleveland, a federal agency.

I lived with my parents and recently moved back in. When abroad, I lived in base housing that contained a kitchen and bathroom that I had to actively maintain.

1) When turbotax asks me how much of my 2021 income was earned while living in NYS, do I just put the $4k?

2) Is my residency full-time since I spent over 30 days living in NYS or part-time? If part-time, what would the time period? This part is confusing.

[ThomasM125]

If New York was your residence before you left on military service, then all of your income would be considered earned in New York. The only way the income would be considered earned out of state is if you changed your residence to another state. As a member of the military, your state of record is considered your residence state while you are away on military service.

So, your residency is full-time in New York and all of your income belongs there.

[Erik21]

That makes sense.

Now if I want to file for non-residency, I may fit into group A but the 30 days of residence in state concern me.

My orders to go OCONUS started in mid-Feb 2021, but I was unemployed before that. In addition, I only attended about 20 drill days in-person at my reserve station in New York and spent a lot of time out of state for vacation and travel. Those drill days are the only source of income that was received before I left to go OCONUS. Would I qualify for group A then?

[DaveF1006]

To clarify, what do you mean be Group A?

@Erik21

[Erik21]

Resident

You are a New York State resident for income tax purposes if:

• your domicile is New York State (see Exception below); or
• you maintain a permanent place of abode in New York State for substantially all of the taxable year and spend 184 days or more in New York State during the taxable year, whether or not you are domiciled in New York State for any portion of the taxable year. Note: Any part of a day is a day for this purpose.

Rules for military members and their spouses

Exception: If your domicile is New York but you meet all three of the conditions in either Group A or Group B, you are not a New York State resident.

Group A

1. You did not maintain any permanent place of abode in New York State during the tax year; and
2. You maintained a permanent place of abode outside New York State during the entire tax year; and
3. You spent 30 days or less (a part of a day is a day for this purpose) in New York State during the tax year.

[Vanessa A]

Based on your above information, you do not meet the Group A Exception.

You lived with your parents prior to leaving and after returning. Assuming you continued to receive your mail, kept your NYS drivers license there as well.  This all means you DID maintain a home in NYS.  

You lived in base housing while you were on duty in the area. Again, assuming this was temporary base housing as you were on a temporary assignment, not permanently stationed. This would not meet the criteria for maintaining a permanent home outside of the state.

 Since you must meet ALL three to qualify for Group A, this exception does not apply to you. 

@Erik21

[Erik21]

My orders were permanent PCS orders, not TAD temporary  orders.  I paid a $20 building maintenance fee and maintained my kitchen, bathroom, and the remainder of the apartment like a normal person. In addition, as of 31 Dec 2021, I was still living in Japan. My parent's house was not maintained for me.

My mailing address was changed to my FPO AP location in Japan. I also obtained a new drivers license in Japan to drive a car.

Are those reasons valid? 

[DMarkM1]

As you allude to you must meet all three criteria in Group A to be considered NY non-resident.  The 30 days in NY may be close, but you do not meet the maintain a permanent place of abode outside of NY for substantially the entire tax year, qualification.    

According to NY Tax Bulletin IT-690:  

Generally, you maintain a permanent place of abode for substantially all of the tax year if you maintain it for more than eleven months during the year. Examples of instances when you may not be maintaining a place for more than eleven months are when:

• you first lease or purchase a place of abode during the tax year