Question

New Jersey resident with NYC apartment

Forum|Forum|7 years ago
June 1, 2019
1 reply
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I am a New Jersey resident but also have an apartment in NYC. I spent more than 183 days in NYC in 2018 and am therefore considered a statutory resident of NYC.

Is it correct to file my taxes with my NJ address as my home address?

Would 100% of my income be taxable by both NJ and NYC?

Should I receive a credit for state taxes that I pay to New York? Or would I have to pay both state taxes in full?

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V

Vanessa11_2

Employee

You are correct. You meet the requirements to be considered a statutory resident of NY and NYC, therefore, both NY & NJ will tax your full income. You only meet one of the 3 criteria for the exception, therefore, you do not meet the exception to the rule.

Resident

You're a New York State resident for income tax purposes if:

your domicile is New York State (see Exception below); or
your domicile is not New York State but you maintain a permanent place of abode in New York State for more than 11 months of the year and spend 184 days or more in New York State during the tax year. Note: Any part of a day is a day for this purpose.

Rules for military members and their spouses

Exception: If your domicile is New York but you meet all three of the conditions in either Group A or Group B, you are not a New York State resident.

Group A

You did not maintain any permanent place of abode in New York State during the tax year; and
You maintained a permanent place of abode outside New York State during the entire tax year; and
You spent 30 days or less (a part of a day is a day for this purpose) in New York State during the tax year. https://www.tax.ny.gov/pit/file/pit_definitions.htm

(EDITED 4/1/2019 @ 5:40PM EST)

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S

slim737Author

Hi Vanessa - thank you for your answer. I am a still confused, however, because all the material I've read since I posted my question suggests I must pay taxes on all of my income to New York State and New York City:

"... a Connecticut resident who owns an apartment in New York City, and commutes for work into the city five days per week during the tax year, is considered a New York State and New York City resident. Accordingly, the individual is liable for income taxes on all income from all sources to Connecticut, his state of domicile, as well as New York State and New York City, based on statutory residency."

I found this quote via this link: <a rel="nofollow" target="_blank" href="https://www.friedmanllp.com/insights/second-homes-in-new-york-may-have-severe-tax-consequences">https://www.friedmanllp.com/insights/second-homes-in-new-york-may-have-severe-tax-consequences</a>

Could you help me understand what my misunderstanding is?