What counts as living

[wenyzhao]

I own an apartment. What counts as living there? If I don’t have a tenant does it mean I’m living there? If I have a lease somewhere else but comes back to stay a couple days a month does that count?

[xmasbaby0]

Why are you asking this?   What are you trying to do?

[wenyzhao]

I own in NJ but I rent an apartment in NYC to be close to work so I’m trying to determine if I can be counted as living in both places 

[SundayInSalem]

It depends. New York has a statutory resident rule, meaning you can be a resident of New Jersey and New York at the same time.

You are a statutory New York State resident if:

• you maintain a permanent place of abode in New York State for substantially all of the taxable year; and

• you spend 184 days or more in New York State during the taxable year. Any part of a day is a day for this purpose, and you do not need to be present at the permanent place of abode for the day to count as a day in New York.

In general, a permanent place of abode is a building or structure where a person can live that you permanently maintain and is suitable for year-round use. It does not matter whether you own it or not.

You would also be a New York City resident, subject to NYC income tax, along with NY state income tax.

Frequently Asked Questions about Filing Requirements, Residency, and Telecommuting for New York Stat...