What is the correct NYS residency

Forum|Forum|2 years ago
October 12, 2023
2 replies
20 views

Taxpayer is a SC resident where he lives with his spouse and family. Spouse and family live in SC year round and never travel to NY. He works in NYC @ JFK airport, he stays at his fathers apt in Manhattan when he is in town, and flies home every weekend, .he pays no rent or helps maintain apt. his only income is from his employer. Do I claim him a NYS/NYC resident for tax proposes with SC address IT-201 or claim him a NYS/NYC non resident IT-203.

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Best answer by IRonMaN

New York non-resident based on the facts presented.

IRonMaNAnswer

Level 15

New York non-resident based on the facts presented.

Slava Ukraini!

BobKamman

Level 15

I would say he's a NYC resident, and you are confusing "maintenance" with the term "maintaining a residence." It's not who takes out the trash, it's where he regularly stays when he is not at work. Does it really make a tax difference, though? Does he have other income?

sjrcpa

Level 15

How many days was he in NY/NYC?

More than 183 and NY probably considers him a resident.

He's still a SC resident, too.

The more I know the more I don’t know.

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