[apontca2]

I am a Delaware resident but I work and rent in ny. What will be more beneficial: changing my state of residency to ny or leaving it as it is now (DE)?

[smoothy]

If you live in NY.. then you don't legally have a choice... you have to change it to NY or deal with tax evasion charges when they catch you.

Ny can and would pursue this once they figure it out.

[AtlantaTaxExpert]

While being somewhat dramatic with his wording, Smoothy effectively has it right: you probably alreay ARE considered to be a New York resident.

[apontca2]

But tax evasion is not my intent... I didn't move cause I have a son in HS and don't want to move him in his Junior year.
I rent a room in NY but own house in DE. Does the fact that I am a homeowner in DE makes me a resident?

[smoothy]

Doesn't matter.. where you own houses and how many... you live in NY... that makes you a NY resident for legal and tax reasons.

That's like saying I own a House in Florida... so I don't have to pay income tax... it doesn't work that way... if you stay in a place for 50.0000001% of the time.. that is your residence. And you would not win an argument with the NY tax authorities.

You could only claim Delaware if you drove a back and forth to Delaware every day.

[AtlantaTaxExpert]

Actually, it is NOT quite as cut-and-dry as Smoothie states; intent DOES make a difference.

HOW LONG have you been renting an apartment in NY state?