I went to Columbia University from Jan-May 2008 and kept my permanent address at my parent's home in Washington.

After graduating from Columbia, I moved home to Seattle and then back to New York City for my job where I worked July-December 20008. I worked in NYC and paid NY state and local taxes.

I am being claimed on my parent's 2008 taxes as a dependent since they supported me 7 months in 2008 and I still have my WA state Driver's License even though I rented an apartment in NYC for six months. I have since lost my job and plan to return to Seattle.

For my 2008 taxes am I a permanent WA resident and a part-time NY resident? Am I a NY nonresident ? I cannot find these definitions of residency on the NYS Dept. of Taxation and Finance. What forms do I need to file? Do I need to file IT-360 and change my city resident status? Are there any major differences on form IT-203 between a nonresident and a part-year resident?

Thank you for your help.

You lived and worked in NYC so you will report your income earned while in NYC to NY state and NYC.

If you are present in a state, then any income earned during this period, must be reported to the state.

To your resident state, you must report your worldwide income for the year or for the residency period. If you paid taxes to another state, then you will claim credit for those taxes.
Read: Your U.S. Tax Return: Working or Living in Two or More states

You were a WA resident from Jan - June while you were a student, and then a NY resident from July - December while you worked in NYC. You file NY's IT-203 as a part-year resident, and you pay NY State and City tax on the income you made during that time. I am assuming that you had no NY income before graduating from college (no part-time job, for example).

The fact that you have a WA drivers license is immaterial to determination of residency. What matters is where you live.

Your parents can not claim you as a dependent child unless you are under age 19 (since you are no longer a full time student), nor as a dependent qualifying relative unless you made less than $3,500 all year and they provided at least half your upkeep for the year (which seems doubtful given that you were working and paying rent in NYC), and you lived with them more than half the year. I suggest you advise your parents to carefully review the rules for claiming you as a dependent - see Pub 501:
http://www.irs.gov/pub/irs-pdf/p501.pdf

ebaines,

For 2008, I was a full-time student for half the year. Does that fact not matter when it comes to my parents claiming me as a dependent? I would assume that it would still be OK since I was a student January-May and living with my parents through June 2008.

I am 22 and I did make more than 3,500.

Quote:

---

Originally Posted by stargazer78

ebaines,

For 2008, I was a full-time student for half the year. Does that fact not matter when it comes to my parents claiming me as a dependent? I would assume that it would still be ok since I was a student January-May and living with my parents through June 2008.

I am 22 and I did make more than 3,500.

---

Based on this information it is apparent that your parents can not claim you as a dependent because (a) you are not a qualifying child since you over 18 and not a full time student at the end of the year, and (b) not a qualifying relative because you made more than $3500. See Table 5 on page 11 of Pub 501 to see the specific rules (follow the URL in my previous response). You should file as a single person who is not a dependent of someone else and take your personal exemption.

As for livig with your parents for more than 6 months - this is really not relevant. Since you are their son you pass the relationship test and so there is no requirement to pass the residency test to be their dependent. I should not have included that 6 months requirement in my earlier response - sorry for the confusion on that point. But again, what disqualifies you is your income level.