I have maintained (and continue to maintain) my permanent residence in New Jersey for the last twenty years. I rented an apartment in New York City in April 2006. I work the great majority of my time in NYC. I stayed over night in New York City approximately 90 times in 2006.

Am I a resident of New York City for 2006?

Am I a part-time resident of New York City for 2006?

What Form do I use to file my 2006 tax return for New YorK?

Quote:

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Originally Posted by fbilotta

I have maintained (and continue to maintain) my permanent residence in New Jersey for the last twenty years. I rented an apartment in New York City in April 2006. I work the great majority of my time in NYC. I stayed over night in New York City approximately 90 times in 2006.

Am I a resident of New York City for 2006?

Am I a part-time resident of New York City for 2006?

What Form do I use to file my 2006 tax return for New YorK?

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From New York's perspective you will be considered a part time resident of NY. As such you will have to allocate income between both states, taking appropriate credits.

Delite has it right!