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    nymaat's Avatar
    nymaat Posts: 2, Reputation: 1
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    #1

    Jul 21, 2009, 10:17 PM
    Nonresident or Part-Year Resident for NYS/NYC
    My family is in Washington, but I moved to NYC in 2007 for work and rented an apartment there. I moved back to Washington in mid 2008 due to personal reasons. For my 2007 return, I filed as resident. But for the 2008 return, I filed as nonresident. NYS tax department now wants me to pay NYC tax as part-year resident.

    NYS considers someone a resident if that person's domicile isn't NYS, but he/she maintains a permanent place of abode in NYS for more than 11 months and spent 184 days during the tax year. (the same definition works for NYC)

    I believe my domicile has always been Washington, but in 2007, I considered myself a resident because I kept a permanent place of abode in NY for more than 11 and spent 184 days there. But for 2008, I only kept my permanent place of abode in NY for 6 months and spent less than 184 days. Thus for 2008, I should be considered a nonresident.

    Does this argument makes sense? Because I don't quite understand how I can be a part-year resident under these definitions.

    Thank you!
    MukatA's Avatar
    MukatA Posts: 7,110, Reputation: 176
    Tax Expert
     
    #2

    Jul 22, 2009, 12:52 AM

    If you were present in NYC, then any income earned during that period must be reported on the NY state return.
    If you lived in NYC even for a short period in 2008, you are part year resident of NY. You will report income as part year resident.
    Read: Your U.S. Tax Return: Working or Living in Two or More states
    nymaat's Avatar
    nymaat Posts: 2, Reputation: 1
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    #3

    Jul 22, 2009, 12:57 PM
    But who's considered a non-resident then? Non-resident of NYC doesn't have to pay NYC tax, whereas part-year resident have to, and that's the distinction that I'm concerned about.
    ebaines's Avatar
    ebaines Posts: 12,131, Reputation: 1307
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    #4

    Jul 22, 2009, 02:17 PM

    A non-resident is someone whose domicile is elsewhere. But you can't argue that your domicile was Washington during the first half of 2008 - having an apartment in NY, at the same time as a job in NY, means that's where your domicile was, so you were a NY resident during that time. This means you must file with NY as a part-year resident to cover the first half of 2008, as Mukata said.

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