Is my State of Residence NY if I lived in NY for more than 183 days in 2017 but I lived in foreign country as of December 31st?

[chikuwa270]

Hello all. I was lived in NY between January 1st and August 1st. I am currently living outside of the US because of work. In this case, what should I put for "State of residence (on December 31, 2017)"? 

[KarenJ · Accepted solution]

Did you maintain a permanent place of abode in NY for at least 11 months of 2017?   If so, you will be considered a NY resident if you were also in NY more than 183 days in 2017. NY is very strict about counting days in NY.

If you are a resident of NY, you will be taxed on all your income, no matter where earned or received. 

An individual is a New York resident if one (1) of two (2) conditions is met:

1)   If an individual is "domiciled" (see below for the definition of domicile) in New York, such individual is a New York resident.

2)   If an individual is not "domiciled" in New York, such individual is a New York resident if s/he both "maintains a permanent place of abode for substantially all of the taxable year" and spends in the aggregate more than 183 days of the taxable year in New York. New York Tax Law § 605(b)(1)(B), New York City Admin Code Section 11-705(b)(1).

In general, your domicile is the place you intend to have as your permanent home; where your permanent home is located; the place you intend to return to after being away (as on vacation, business assignments, educational leave, or military assignment). You can only have one domicile. 

[chikuwa270]

Hello Karen, thanks for your reply.
I completely left NY after Aug 1st, 2017 and did not maintain my residence (domicile) there after.
This is mainly due to I was under F-1 visa (international student) status and my visa was almost expiring that time, thus I left the country completely.  
Is this mean I should choose Foreign for "State of residence (on December 31, 2017)"?

Also, if I am not residence of NY, can I put the US mailing address (address of my friend or my previous workplace) or I have to use my current foreign address?

Thank you.

[KarenJ]

You can put a US mailing address on your return, however, the IRS shares information with the states, so if there is a NY address on your return, NY or whatever state will be looking for a resident return.  You would just need to advise them that you were using a US address only for convenience.  Yes, your residence will be foreign on 12/31 however so you may be better off using a foreign address.You will need to file a nonresident return if you were in the US less than 5 calendar years.Visit the TurboTax/Sprintax site for more info or to get started.  TurboTax does not support Nonresident returns.

[chikuwa270]

Hello Karen,
Thank you again for all your information.
I will think rethink about it.

[claudiaflor]

Can I qualify as a NY resident if I was born in Manhattan,and lived in NYC for 5 years until 2012,but than came to my foreign country