Residency qualification for tax purposes

[oscar03632]

My income comes from Virginia and I have lived and have been paying taxes there for many years.  Recently I have moved my things into storage and have become a "nomad" still spending some time in Virginia but also many months outside the country. I continue to pay tax in Virginia even though I'm there just for a few months a year. All of my "connections" are still in Virginia - friends, mailbox, drivers license, insurance, etc. 

I am thinking about spending more time in New York with family, but don't want to become a tax resident of New York. I understand that NY tax residency is complicated with different tests. 

Given the following:

- no income/business from NY

- no minor children

- I may rent in New York (which would be my only residence), but definitely stay less than 183 days a year

- I will be in Virginia for several months during the year and abroad the rest of the time

Should I worry about being a NY tax resident? I would think not, except for the fact that I have no other residence except for the one I potentially rent in NY.

[ColeenD3]

No, you are a resident of VA, give the facts. If you have no income from NY and stay with your family for less than 183 days, you should be okay. This FAQ bulletin from NY state spells it out very clearly.

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 below, “Can I be a resident of New York State if my domicile is elsewhere?”)

NY Resident

[oscar03632]

Thank you for the response. I was just concerned because I would have no other residence in any other state. I assume since I have never filed in NY and have no income from NY then I'm mostly unseen anyway except for renting.

[DianeW777]

You are fine for 2021, your status can change depending on your circumstances but that remains to be seen in 2022 or beyond. 

[oscar03632]

Sorry, can you elaborate what you mean by "your circumstances"? Is that just a general statement if some of my current items I listed (e.g., no NY income) changes and therefore I may become a NY tax resident or were you referring to changing tax code or something else?

[TomD8]

@oscar03632 --

Here are the federal regulations regarding residency:

https://www.law.cornell.edu/cfr/text/26/301.6362-6