What Is My New York Residency Status?

Your New York residency status determines which return you must file and how New York taxes your income.

New York Resident

You are generally considered a New York resident if either of the following applies:

• Your domicile (permanent home) is in New York, or
• You maintain a permanent place of abode in New York for substantially all of the year and spend 184 days or more in New York during the tax year.

A domicile is the place you consider your permanent home and the place you intend to return to whenever you are away.

Important Exception for Domiciled New Yorkers

Even if your domicile is in New York, you may be treated as a nonresident if you meet all of the requirements of either Group A or Group B.

Group A

You must meet all of the following:

• You did not maintain a permanent place of abode in New York during the tax year.
• You maintained a permanent place of abode outside New York for the entire tax year.
• You spent 30 days or less in New York during the tax year.

Group B

You must meet all of the following:

• You were present in a foreign country for at least 450 days during a period of 548 consecutive days.
• You, your spouse (unless legally separated), and minor children spent 90 days or less in New York during that 548-day period.
• You satisfy New York's prorated presence test for the years in which the 548-day period begins and ends.

If you satisfy all of the requirements of Group A or Group B, you may be treated as a nonresident even though your domicile remains in New York.

New York Nonresident

You are generally considered a nonresident if you were not a New York resident for any part of the year.

Typically, this means:

• Your domicile was not in New York, and
• You did not meet New York's statutory resident rules.

New York Part-Year Resident

You are a part-year resident if you were a resident for only part of the tax year and a nonresident for the remainder of the year.

Common examples include:

• Moving into New York during the year.
• Moving out of New York during the year.
• Changing domicile during the year.

What If I Am a Resident and My Spouse Is Not?

If one spouse is a New York resident and the other spouse is a nonresident or part-year resident, New York generally requires separate state returns:

• The resident spouse files a resident return.
• The nonresident or part-year resident spouse files the applicable nonresident or part-year resident return.

However, spouses may elect to file a joint New York return. If this election is made, all income will be taxed as though both spouses were full-year New York residents.

How Do I Change the Filing Status in the Program?

To file separate New York returns within the program:

1. State Section
2. Edit New York Return
3. Basic Information
4. Change the New York filing status as needed

Important Note

If you choose to file separate New York returns, the returns cannot both be electronically filed through the program. One or both returns may need to be printed and mailed according to New York filing requirements.