Hello all:
I have one year vacation and been out of the U.S for the whole year (2018), at the same time, I still maintain my permanent address in New York City. It seems to me that there are 3 options available, Nonresident, Full-time resident, Part-time resident, base on my situation, what “status” should I pick when I file my NY State Tax Return ? OR I do not have to file NY State Tax Return at all ?
Thanks
where do you receive your mail? Where is your driver’s license issued from? If you needed to vote via absentee where would you be voting? Is the permanent address a physical location?
Yes, the permanent address is a physical house. I take one year vacation and my parents will come over to pick the mails for me while I am outside the U.S. Base on my description, which filing status should I put “Resident, Part-time Resident & Nonresident”.
Since I have 0 income from NYC, can I choose to file Federal Tax Return ONLY ?
Thanks for your help
Your query is really getting toward a legal question as NYC and NYS are quite aggressive about who is a resident
Check out this article as it discusses a “permanent abode” which is what you are describing
http://www.nysscpa.org/news/publications/the-tax-stringer/stringer-article-for-authors/statutory-residency-in-new-york-what-qualifies-as-a-permanent-place-of-abode
I suspect you will be required to file NYC and NYS tax return as the residence you describe is your “”permanent abode”
Thanks for your help. Since I have 0 income comes from NYS, in order to solve the confusion (Resident, Part-time Resident, Nonresident), can I choose to file Federal Tax Return ONLY ? Have you heard anyone who file ONLY Federal Tax Return not the state level ? Is this a common practice ?
Regards.
Really there is no confusion as NY has definitions on who is required to file
https://www.tax.ny.gov/pit/file/do_i_need_to_file.htm
Then read this which explains which residents are exempt from filing
https://www.tax.ny.gov/pit/file/pit_definitions.htm#resident
Based on what you have stated, it does not appear you would meet either the Group A or Group B exemptions ; hence filing is required
You have a permanent address in NYC. New York considers you a NY Resident, and even if your income didn't come from NY, you'll have to pay NY tax on it. See the links that NCperson provided above.
Thanks for both of your helps. I am still have some confusion here. Base on my situation (having permanent address at NYC but travel outside U.S for the whole year), what filing “Status” (Full time, Part Time” Resident) should I choose ?
Thanks
You are a “resident” as you do not qualify for nonresident or part time resident status