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    taxesRI's Avatar
    taxesRI Posts: 2, Reputation: 1
    New Member
     
    #1

    Jan 26, 2008, 08:47 PM
    Part Time or Non Resident
    I know there are a lot of questions posted about state residency, but I couldn't find one quite like my situation.
    I left NY on Jan 5, 2007 to take a job in RI. My wife and family stayed behind. I rented an apt in RI and our house closed at the end of February. My family stayed behind in NY and rented the sold house until we closed on a house in RI at the end of March. Then everyone came to RI. I was the only one earning income during all of 2007.
    During this time, I was employed in RI and they were taking out RI taxes. Additionally, my previous NY employer was still paying me for 3 weeks of vacation time and taking out NY taxes. Also, being in the Navy Reserves, part of the time I was having NY taxes taken out and then from March on I started having RI taxes taken out.
    So, how do we file our state taxes? Do we file as part time residents until the time that the house closed or until the time that the entire family left NY, or can I claim non residency as I left NY never to return.
    Also, how do I allocate income such as stock sales, dividends, and interest which occurred throughout the year and Capital Gains Distributions that occurred at the end of the year?
    Thank you.
    AtlantaTaxExpert's Avatar
    AtlantaTaxExpert Posts: 21,836, Reputation: 846
    Senior Tax Expert
     
    #2

    Jan 28, 2008, 09:38 AM
    You need to file part-year return for both NY and RI. Use the end-of-March date on both returns, because your time in RI in the apartment was NOT a true relocation because, presumably, you came home to NY every weekend.

    As for allocating the stock sales, dividends, and interest, everything after 31 March 2007 goes to RI; everything before goes to NY.

    Now, you COULD pick the date YOU moved (5 Jan 07) as well (though I think the 31 March 2007 date is more logical), but you have to be consistent across the board. As long as you are consistent, either date is fine.
    taxesRI's Avatar
    taxesRI Posts: 2, Reputation: 1
    New Member
     
    #3

    Jan 28, 2008, 05:06 PM
    Atlant Tax Expert
    Let me first thank you for your response. I want to clarify one point then ask you a follow-up.
    I started my RI job on Jan 5 but signed the RI apt lease in December and began moving in on Jan 1. Now the follow -up question. According to NYS Pub 88, "Generally, if your domicile is not New York State you are considered a New York State nonresident. However, you are a New York State resident for income tax purposes if your domicile is not New York State, but you maintain a permanent place of abode in New York State for more than 11 months of the year and spend 184 days or more (any part of a day is a day for this purpose) in New York State during the tax year."
    I only spent about 12 days in NYS (did not travel home every weekend), but of course, owned the home where my family stayed, until we closed on it late February. So, in your opinion, can't I be considered a non-resident? If so, would my wife be a part-time resident? She had no income, so would it really matter? Would we still have to file separate tax forms?
    Thanks again. I really appreciate your help.

    New York State during the tax year.
    AtlantaTaxExpert's Avatar
    AtlantaTaxExpert Posts: 21,836, Reputation: 846
    Senior Tax Expert
     
    #4

    Jan 30, 2008, 08:39 AM
    You were part-year residents in my opinion because you owned the home until March.

    However, if you want to claim full-year residency in RI and file a non-resident return for NY state, I doubt that NY will raise any objection.

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