Primary address

[foglia1924]

I leased an apartment in NYC for 12 months. I want to keep my primary address in Florida where I've lived for 22 years. Do I have to change my residency to NYC? My job is remote in Florida but I do work part time in NYC when I am there. Will I have to pay NYC state taxes on my Florida earnings?

[Vanessa A]

It depends. If you have leased an apartment for 12 months, did you live there for the entire tax year or did you travel back and forth to FL?  Since you rented an apartment, if you spent more than 184 days in NYC you are considered a resident since you have a 12 month lease which counts as a permanent abode. 

 If you are working your remote job while living in NYC, then yes, the earnings you receive from the remote job in FL will be taxed by NY State and NYC.  

If you are living part time in FL and part time in NY, then you would file a Part Year NY resident return.  NY starts with your federal income, even as a part year resident, and then makes adjustments.  On this return, you will adjust and deduct the income you earn WHILE in FL that is NOT from a NY source.  So, if you have spent 100% of your working hours in NY, then you would be taxed on 100% of the income.  If you spent 20% of your remote hours working while in NY, then 80% of your remote income would be excluded from your NY return.  All of the income you earn working part time in NYC would be taxed to both NYC and NY. 

NY Residency 

[Opus 17]

There are different concepts here.

Your domicile is your one true, permanent home.   There is no one factor that decides, it is a combination of all factors including where you live, work, the location of important family and business relationships like your doctor, your dentist, church, attorney. Social relationships like clubs, your bowling or pickleball league.  Where you register to vote, drive, own a car. Where your kids go to school.  And most importantly, where you intend to return after a temporary absence.  There is no time limit to be away from one's domicile if you intend to return.  And establishing a new domicile also requires taking active steps to abandon your prior domicile, such as selling a home, moving your stuff, changing registrations, and so on.  It is perfectly acceptable for you to be domiciled in Florida even if you have a home elsewhere, and even if you live in that home a majority of the time.  It depends on the facts, circumstances, and your intentions.  

However, even if you are domiciled in Florida (that means, not a domiciliary resident of NY) you can still be a statutory resident of NY (a resident by operation of law) if you live in the state more than a certain number of days in the year, and if you have a place of abode.  A place of abode is a more or less permanent location where you live, that has a kitchen, bathroom, and place to sleep.  An apartment or house is a place of abode under NY law, but a tent or hotel room would not be a place of abode even if you lived there most of the year.

If you are a statutory resident of NY, then you are required to file an NY resident tax return that reports and pays tax on all your world-wide income, even though your domicile is in a state with no income tax.  Whether you are a statutory resident, and when, depends on how your circumstances interact with NY law.  For example, if your lease in NY runs from Sept 2024 through August 2025, you may not be a statutory resident for 2024 because you lived in NY less than half the year, but you would be a statutory resident for 2025.

Check the links for the laws in NY, and if you post more specific details we may be able to provide more specific guidance.