Level 15
10-12-2023
01:25 PM
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@BobKamman I would agree with you. The rule for NY is "You are a New York State resident for income tax purposes if:
- your domicile is New York State, or
- you maintain a permanent place of abode in New York State for substantially all of the taxable year and spend 184 days or more in New York State during the taxable year, whether or not you are domiciled in New York State for any portion of the taxable year. Note: Any part of a day is a day for this purpose.
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In general, a permanent place of abode is a residence (a building or structure where a person can live) that:
- you permanently maintain, whether you own it or not; and
- is suitable for year-round use.