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State tax

I live and work on a cruise ship in the US. I don't have any resendcy like a house or apartment in any state. My company is based in Florida and I used my parents address in NYS as a mailing address, and I haven't lived there since 2008. Can I file state rates in Florida using my company hq address?

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5 Replies

State tax

Florida has no state income tax, so there is no "state rate" for FL.  Using your parents' NY address could trigger NY to want you to pay tax --     @TomD8   ?

**Disclaimer: Every effort has been made to offer the most correct information possible. The poster disclaims any legal responsibility for the accuracy of the information that is contained in this post.**
Hal_Al
Level 15

State tax

Your real question is: what state am I a resident of, for tax purposes. 

 

The answer is not simple and depends on more details.  As @xmasbaby0  suggested, it also depends on who aggressive the NYS Department of Taxation and Finance wants to get. 

 

In general, you are still a resident of the state you lived in prior to going to sea, unless you have taken concrete steps to change it (drivers license, car registration, voting registration etc). 

TomD8
Level 15

State tax

Just curious:  since you haven't lived in New York since 2008, how (if at all) have you been filing state taxes for the past 15 years? 

**Answers are correct to the best of my ability but do not constitute tax or legal advice.

State tax

The address  on your tax return is only the place where you want to get official tax-related mail.  It does not have to be the place where you live.

 

You will generally owe state income tax to the state where your permanent home is located, even if you don't physically live there.  This is also called your domicile.  You only have one domicile at a time, even if you have multiple homes.  There is no single factor that determines where your domicile is located, but some factors that are important include where you have professional relationships (doctor, dentist, attorney), where you have family and job, where you have significant social relationships, where you have a a drivers license and voter registration, and your intent to return.  Also, to establish a new domicile, you must take active steps to abandon your prior domicile.

 

So you need to look at the facts of your own life.  For example, if you lived at home with your parents before joining the cruise company, you return there on holidays, you still have personal belongings in your parents house, and so on, then you probably are still domiciled there.  You never took steps to move out, to abandon your domicile, so you could still be a resident of NY for tax purposes.  On the other hand, suppose you moved to Florida, got an apartment for 3 months, then decided to go cruising.  You definitely moved out of your parents house in NY, and when you joined the cruise, you just sold your used furniture and stuff and walked away from the apartment.  That sounds like you abandoned your NY residency.

 

It depends on the facts of your own life. 

State tax

I have no input for your question. I am a tax dummy. I just wanted to comment that you have my dream job. I know parts are not always glamorous but working/living on a cruise ship was what I wanted to do in 1990, but life happened instead. Lucky you. (❁´◡`❁). 

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