Given the circumstances you describe, it would appear that you are a New York resident, temporarily living in Wisconsin. However, to determine that accurately, you would want to ask yourself such questions as:
- What state issued by driver's license?
- What state's license plates are on my car (or vehicle)?
- Where am I registered to vote?
- What address do I use for my credit card and bank account statements?
- Do I still keep a home in New York?
- Do I intend to return to New York when my Wisconsin volunteer program is concluded?
These are some of the things that a New York tax auditor would look at, to determine your legal "domicile" for state tax purposes. You can also look to the following New York Department of Taxation and Finance webpage for New York's definition of who is a resident for state tax purposes:
https://www.tax.ny.gov/pit/file/pit_definitions.htm
Let's assume, for the sake of example, that you are indeed a full-year New York resident for tax purposes -- but living in Wisconsin temporarily (where "temporarily" can mean 2 years, or longer). In that instance, since you don't have any Wisconsin-source income, you won't have to file a Wisconsin state tax return. For the state of New York, then, the reality that you're physically living in Wisconsin won't have any impact on your state taxes. You would pay the same amount in New York taxes if you file (correctly) as a full-year resident, as you would if you filed (incorrectly) as a part-year or nonresident of New York . . . for the simple reason that all of your taxable income, so it would seem, is New York-source income. Thus, it wouldn't make any difference which New York tax form was used to calculate New York state taxes, as the math would come out the same under any scenario.
Thank you for asking this important question.
