By Richard W. Goldstein, Esq.

Are You a Resident of New York State or New York City for Income Tax Purposes?

Even if you believe you reside elsewhere, if you are domiciled in or a statutory resident of New York State or city, the New York State Department of Taxation and Finance (the "Department") may claim you are a resident of the city or state for income tax purposes. If the Department claims you are a resident you may be subject to state and city income tax if you fail to provide adequate documentation of where you spend your time. New York resident income taxes are typically higher than New York nonresident income tax. This is especially true for nonresidents that work in New York City because New York City does not impose an income tax on nonresidents.

An individual is a New York resident if one (1) of two (2) conditions is met:

1)   If an individual is "domiciled" (see below for the definition of domicile) in New York, such individual is a New York resident.
2)   If an individual is not "domiciled" in New York, such individual is a New York resident if s/he both "maintains a permanent place of abode for substantially all of the taxable year" and spends in the aggregate more than 183 days of the taxable year in New York. New York Tax Law § 605(b)(1)(B), New York City Admin Code Section 11-705(b)(1).

New York State and City Residency

The provisions governing New York State and City Residency for personal income taxes are essentially identical. The Department administers both the state and city personal income tax. For purposes of the f ollowing discussion references to New York appl y equally to the state and the city unless otherwise specified.

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