[jtspups]

I work in NYC however my legal residence is Hudson, NY although I also have an address in Brooklyn. For tax purposes, I have benn using my Hudson, NY address for payroll withholding. Will this present a tax liability for me at the end of the year?

[ebaines]

The important thing is: where do you sleep at night? Your "legal residence" for tax purposes is the place where you hang your hat most nights - it doesn't matter what your drivers license says or where you vote. If you commute from Hudson into the city every day then you're OK - you are not an NYC resident. But if the Brooklyn address is an apartment that you spend 183+ nights in per year then NYC could come after you, claiming that you are really an NYC resident. If you use the Brooklyn apartment only once or twice per week then you can argue that you are really not a NYC resident, but it could get a bit messy. To bolster your case you should keep good records of where you spend your nights and your commuting costs to back it up (e.g. receipts for train fare and parking in Hudson).

[MukatA]

If you work in NYC, you must file NYC tax return and report income earned while in NYC. It does not matter what address you give on your payroll withholding.
Read this: Your U.S. Tax Return: Working in two or more states

[ebaines]

If you work in NYC, you must file NYC tax return and report income earned while in NYC. It does not matter what address you give on your payroll withholding.
Read this: Your U.S. Tax Return: Working in two or more states

The issue here is that NYC has an income tax that applies only to residents of NYC and not to commuters. So it's important to determine whether Jtspups is or is not an NYC resident. If he is an NYC resident then he is liable for that NYC resident income tax as well as NY State tax. If he is a resident of Hudson, NY then he pays only NY State tax, and is not liable for the NYC Resident tax, even though he works there.

[AtlantaTaxExpert]

The fact that JTSPUPS maintains an apartment in the city will make him liable for NYC income taxes, probably as a part-year resident.

They even ASK about maintaining an apartment within NYC limits on the bottom of the Form IT-203 to make this determination.