I am a project manager working for an engineering and construction management company. My office is located in NC. I have just been assigned a project in NY. I visit the job site in NY every 2 weeks and stay for about 12 days, so I am in NY about 40% of the time. I do have an apartment in NY that I other PMs and engineers use when at the site. Am I considered a part time resident in both NY and NC from an income tax point of view. If so, how does this differ from simply staying in a hotel but visiting the site on the same schedule?

AtlantaTaxExpert

Whose name is the apartment leased under, yours, the other PMs/engineers, or the company's??

Who pays the utility bills?

These are critical elements of quaifying as a part-time resident. If the apartment is provided by the company who pays the bills, then you are NOT (in my opinion) a part-time resident.