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NY residency

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Am I considered a NY resident?


My permanent address is in New York, however I've been out of the country on business, what should I do, how should I file my taxes?

You may have to pay income tax as a New York State resident even if you are not considered a resident for other purposes.

For income tax purposes, your resident status depends on where you were domiciled and where you maintained a permanent place of abode during the taxable year. In general, your domicile is the place you intend to have as your permanent home. Your domicile is, in effect, the state where your permanent home is located. It is the place you intend to return to whenever you may be away (as on vacation abroad, business assignment, educational leave, or military assignment).

You can have only one domicile. Your New York domicile is not changed until you can demonstrate that you have abandoned your New York domicile and established a new permanent domicile outside New York State. A change of domicile must be clear and convincing. Easily controlled factors such as where you vote, where your driver's license and registration are issued, where your will is located or similar items are not the primary factors to be taken into consideration in determining where you are domiciled.

To properly determine whether you have changed your domicile, you should first consider a comparison of your primary ties in both locations. For example, compare:

  • The size, value, and nature of use of your first residence to the size, value, and nature of use of your newly acquired residence;
  • Your employment and/or business connections in both locations;
  • The amount of time spent in both locations;
  • The physical location of items that have significant sentimental value to you in both locations; and
  • Your close family ties in both locations.

A change of domicile is clear and convincing only when your primary ties are clearly greater in the new location. When weighing your primary ties keep in mind that depending upon your overall lifestyle, some may weigh more heavily than others. It is the responsibility of the taxpayer to make available, if required by the Tax Department, documentation showing the necessary intention to effect a change of domicile.

If you move to a new location but intend to stay there only for a limited amount of time (no matter how long), your domicile does not change.

If your domicile is New York State and you go to a foreign country because of a business assignment by your employer, or for study, research or any other purpose, your domicile does not change unless you show that you definitely do not intend to return to New York.

A permanent place of abode is a residence (a building or structure where a person can live) you permanently maintain, whether you own it or not, and usually includes a residence your husband or wife owns or leases. A place of abode is not permanent if you maintain it only during a temporary or limited period of time for a particular purpose.

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Article Details
Views: 1083 Created on: Jun 15, 2013
Date updated: Dec 10, 2020
Posted in: States, New York

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