State of residence for deceased father (NY State taxes)

[squidlady]

Please see this thread for my first questions and answers on this topic:

https://ttlc.intuit.com/community/taxes/discussion/father-died-lived-in-ny-but-i-live-in-ca-and-am-d...

Now that I am nearly through with his return (and see that even if I mail in Form 1310, I cannot e-file his Federal taxes) I have questions about his residency address.

He lived in one house in NY from 1963 through March 2020, when I moved him into a care home (in another county) and he died there in July 2020. I live in California and changed his MAILING address when he went into the care home, to mine, so I could pay his bills, etc. But he always physically lived in NY.

So for the NY section of TT, I have the following questions:

1. I assume I file a FULL-YEAR RESIDENT Form IT-201 for him. (the one I've always used).

2. Next screen is "PERMANENT HOME ADDRESS" - is this MY address, or the address of the house he lived in until last March, or the care home address? Which of those three, please?

3. Tell us your New York County - do I put his Jan-March long time home address county, or the care home county?

(Note, neither county is in NYC, and he didn't live in Yonkers).

4. (non NY question) the software is telling me he is eligible for the 2nd $600 stimulus payment, and other questions on your website appear to back this. So this is correct, I am assuming.

If someone could clearly answer these questions I can finish my Dad's return. I am very grateful, thank you!

[LenaH · Accepted solution]

Yes, your father would file a full-year resident Form IT-201. 

His permanent home address is the address of the dwelling place in New York State where he actually lived. Per NYS State, if a taxpayer is a permanent resident of a nursing home, enter the nursing home address.

Your father's county would be where your father last lived. Since neither county was a NYC or Yonkers county, then he would not have to file a part-year NYC return. 

Lastly, your father is qualified for the stimulus payment. Per the IRS, eligible individuals who died in 2020, should claim the Recovery Rebate Credit their 2020 tax return.

I am sorry about the loss of your father. If you have any further questions, please comment and we can assist you further. 

[squidlady]

Thank you so much for these clear answers. I really appreciate it.