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If I was a full-time student from New York living in Florida the entire year and only earning money in Florida, am I a New York resident who has to file an NYS return?

Forum|Forum|3 years ago
March 27, 2023
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In 2022, I was a full-time college student in Florida who was working while studying. I am originally from New York, but I didn't earn any money in New York State in 2022 and I spent the vast majority of the year living in Florida, only returning to New York for a week or so to visit. For my federal return, I put down my permanent address in Florida. I was just wondering if I am still considered a New York State resident in this case and if I am still required to file a New York State return.

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Best answer by TomD8

The issue is one of domicile. As long as your domicile is in New York, you're a New York resident for tax purposes.

New York defines "domicile" like this:

Your domicile is:

the place you intend to have as your permanent home
where your permanent home is located
the place you intend to return to after being away (as on vacation, business assignments, educational leave, or military assignment)

https://www.tax.ny.gov/pit/file/pit_definitions.htm

Since a taxpayer can have only one domicile at a time, you remain a New York resident for tax purposes until you abandon your New York domicile and establish it in another state.

T

TomD8Answer

Employee

The issue is one of domicile. As long as your domicile is in New York, you're a New York resident for tax purposes.

New York defines "domicile" like this:

Your domicile is:

the place you intend to have as your permanent home
where your permanent home is located
the place you intend to return to after being away (as on vacation, business assignments, educational leave, or military assignment)

https://www.tax.ny.gov/pit/file/pit_definitions.htm

Since a taxpayer can have only one domicile at a time, you remain a New York resident for tax purposes until you abandon your New York domicile and establish it in another state.

**Answers are correct to the best of my ability but do not constitute tax or legal advice.