Not sure if i need to files taxes for both states.

[Presterjohn1118]

I have moved to new york from new jersey for work in 2018 around June. I did not change my domicile to new york back in 2018 because I felt that my job will only be temporary before i move back to new jersey. I have filed 2018 NJ tax as a full resident(I still have a place of abode in new jersey) and NY tax as a non-resident. I did not consider myself as a New york resident for 2018 since i did not have a permanent place of abode in new york for more than 11 months. (to be considered NY resident you maintain a permanent place of abode in New York State for more than 11 months of the year AND spend 184 days or more in New York State during the tax year). On late 2019, i have decide change my domicile to New york and changed my license and banking information to my New york address.  2019 W2 form shows my current NY address but it  has both NY and NJ state reference copy. For my 2019 tax, do i need to still file new jersey tax since I have two states listed on my w2?

[TomD8 · Accepted solution]

Since you changed your domicile during tax year 2019 according to your question, you must file a 2019 part-year resident tax return in each of the two states.  

That's because NJ legally remained your domicile until you changed it to NY.

Here is NJ's law regarding change of domicile:

You have only one domicile, although you may have more than one place to live. Your domicile does not change until you move to a new location with the intent to establish your permanent home there and to abandon your New Jersey  domicile. Moving to a new location, even for a long time, does not change your domicile if you intend to return to New Jersey.    

 https://www.state.nj.us/treasury/taxation/pdf/current/1040i.pdf , page 4

[Presterjohn1118]

Thank you for your answer! However, I have another question. Instead of filing part resident tax return for both states, don't I have to file part resident for NJ and full resident for NY? Since I lived and maintained a place of abode in New York state for the entire year?

[TomD8]

When exactly did you "move to a new location with the intent to establish your permanent home there and to abandon your New Jersey  domicile"?

[Presterjohn1118]

I moved to NY back in 2018 but decided to establish permanent residency on Nov 2019. I would like to state that I was a part resident during 2019 but I read this on the NY tax website.

"You are a New York State resident for income tax purposes if: ... your domicile is not New York State but you maintain a permanent place of abode in New York State for more than 11 months of the year and spend 184 days or more in New York State during the tax year"

[TomD8]

This is how I read it:

The "permanent place of abode" phrasing refers to taxpayers "whose domicile is not New York State". 

Since your domicile became NY during November, your domicile "was not New York State" for fewer than 11 months.

Therefore that phrasing does not apply in your case, and you should file as a part-year resident of NY.