New York

[CTC]

Client lives in NYC, but during the pandemic she stayed with her boyfriend in NJ for almost 4 months (total). She went back to NYC each week, but then went back to NJ while maintaining her NYC apt (paying rent, etc) and the total time would have been about 4 months. Her employer is based in NYC.

She paid a little tax to NJ when the extension was filed. Intuit ProConnect is asking the number of days spent in NYC and I don't know how to answer it. I checked the box for maintaining living quarters in NYC. I don't know if I should put the number of days she was actually in NYC or put the entire year since her residence was maintained. If I leave it blank then a critical diagnostic appears.

Thanks for your help!

[BobKamman]

She went back to NYC each week, but for how long?  Monday noon through Friday noon, or just a few hours to water the plants and feed the snake?

[CTC]

Here's part of the email she sent...

I have been working remotely in NJ about 4x a week since last July 1st. I still have my NYC residence and work from there about once a week.

Thanks!

[BobKamman]

Sounds to me like a full-year NYC resident.  Not sure why she would have paid any NJ tax with the extension, but those states have weird rules.  Be glad she didn't dump the guy in Jersey for one with a classier place in Greenwich.  

[CTC]

She felt like she should. It was a small amount so I didn't worry.

Thanks for your help!

[sjrcpa]

I agree full year NYC resident. But NY and NJ may not have a reciprocal agreement. I don't know.

And by teleworking in NJ she may have subjected herself to NJ tax. Again, I don't know NJ's rules about this or if they have a COVID exception.