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February 6, 2022
Question

I lived in campus housing as a full-time student in 2021. Does this count as "Maintaining Living Quarters" in NY? My permanent address is not NY.

  • February 6, 2022
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1 reply

ColeenD3
February 6, 2022

Please see this answer from MaryK1.

 

 New York:

 

A residence maintained by a full-time student enrolled at an institution of higher education in an undergraduate degree program leading to a baccalaureate degree and occupied by the student while attending the institution is not a permanent place of abode with respect to that student.

 

For additional information see, TSB-M-09(15)IAmendment to the Definition of Permanent Place of Abode in the Personal Income Tax Regulations Relating to Certain Undergraduate Students.