[nymaat]

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]

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]

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]

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.