Split the year into resident → nonresident → resident

[hyeyuns]

I’m trying to complete my state tax return, but the “City Residency Information” section doesn’t allow me to split the same year into multiple segments. If I was a nonresident (outside the U.S.) for part of the year, how should I enter this information? It only allows me to enter a single date range for my part-year residency, but I was a part-year resident during two separate periods.

FYI, I had no income while a nonresident of the U.S., and I report all my income as my state’s income. Do the number of days I enter and the specific periods matter for tax purposes?

[MaryK4]

Can you clarify which state? @hyeyuns 

[hyeyuns]

It's New York

[MaryK4 · Accepted solution]

In general, unless you intended to abandon your New York residency and established actual domicile out of the country, your absence for such a short period would most likely be considered temporary so you may want to file the full year New York resident form- since you did not have income while you were out of the country, there is no impact on your actual state income tax.

In general, your domicile is your permanent and primary residence that you intend to return to or remain in after being away (for example, on vacation, business assignments, educational leave, or military assignment). 

Residence means a place of abode. An individual may have several residences—for example, houses, apartments, condos, and other places to live or physical dwellings in which they reside—and some may be in different states.

However, while you may have multiple residences, you can only have one domicile. An individual may live in a certain residence for a temporary period of time, which could be an extended period of time, but if it’s not the place they ultimately attach themselves to and intend to return to, it’s still not their domicile.

Furthermore, your New York domicile does not change until you can demonstrate with clear and convincing evidence that you have abandoned your New York domicile and established a new domicile outside New York State. This means shifting the focus of your life to the new location. It is not enough simply to file a certificate of domicile or register to vote in the new location. All aspects of a person’s life are considered in determining whether a person’s domicile has changed.  What is my domicile?