New York Residency Status

Forum|Forum|4 years ago
January 11, 2022
4 replies
57 views

Hello. I am retired and own a house in Manhattan, New York, half of which I rent as a separate apartment and pay tax on the income etc. In 2021, however, I was in New Zealand for 10.5 months. Should I file as I usually do -- as a New York resident - - or as a non-resident because of being out of NYC and NYS for most of the year?

Best answer by MaryK4

You are most likely still a New York resident for tax purposes and need to file as a New York resident based on the information provided. In general, residency is based on your domicile, which 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. Your New York domicile does not change until you can demonstrate that you have abandoned your New York domicile and established a new domicile outside New York State.

There are two exceptions to the domicile rule:

A, you cannot maintain an active residence in New York during the tax year, and you must have a residence out-of-state for the entire year as well. You also cannot spend 30 days or more in the state over the course of that year.

B you must have spent at least 450 days out of the country over a period of 548 consecutive days. You, your spouse, and any children who are not adults can only spend 90 days or less in New York during that 548-day period, and any time spent in-state during a specific tax year must be proportional to the number of days spent outside New York in that same year.

See Income tax definitions

MaryK4Answer

Alumni - Intuit

You are most likely still a New York resident for tax purposes and need to file as a New York resident based on the information provided. In general, residency is based on your domicile, which 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. Your New York domicile does not change until you can demonstrate that you have abandoned your New York domicile and established a new domicile outside New York State.

There are two exceptions to the domicile rule:

A, you cannot maintain an active residence in New York during the tax year, and you must have a residence out-of-state for the entire year as well. You also cannot spend 30 days or more in the state over the course of that year.

B you must have spent at least 450 days out of the country over a period of 548 consecutive days. You, your spouse, and any children who are not adults can only spend 90 days or less in New York during that 548-day period, and any time spent in-state during a specific tax year must be proportional to the number of days spent outside New York in that same year.

See Income tax definitions

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S

smsk10027Author

Level 2

Excellent. Thank you for such a quick response. This is what I thought but wanted to double check. Happy 2022!

O

Opus 17

Level 15

To change your domicile, you not only have to start using a new residence, you also have to take active steps to abandon your old domicile (like selling your property or abandoning your lease). You can have the same domicile even if you are away for a long time. It sounds like you are still domiciled in NYC, so you are a resident, even though you were temporarily away.