What counts as living

Forum|Forum|4 years ago
June 8, 2022
3 replies
25 views

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

Level 15

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

**Disclaimer: Every effort has been made to offer the most correct information possible. The poster disclaims any legal responsibility for the accuracy of the information that is contained in this post.**

wenyzhaoAuthor

Level 2

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

Level 8

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 State Personal Income Tax