Question

NY Part Year Resident

Forum|Forum|5 years ago
March 11, 2021
1 reply
0 views

With COVID, split my time between NYC apartment and townhouse in PA. Permanent domicile is PA but place of abode in NYC available for full year. Was physically in city only 109 days so would think Part Time. Question is how to input in Turbo given back and forth schedule.

Not A Product Question

M

MAK70

You will file as a New York nonresident. The "back and forth" does not mean you changed domicile and you said you only spent 109 days in New York so you are not a resident for income tax purposes. You will report the income from NY sources on the NY nonresident return and all income on the Pennsylvania return.

NOTE: If your employer is based in New York or Pennsylvania, you may have to report all your income in both states if the "convenience of the employer" applies.

Pennsylvania also has a special COVID rule if you telecommuted specifically due to restrictions and your normal office in New York.

J

jsiegerAuthor

Just one clarification. I have townhouse in PA for permanent domicile but I also own an apartment in NYC that would be place of abode by NY tax rules. Still not part-time resident? Thanks.

T

ToddL99

If your "permanent domicile" is PA, then you were not a part-year resident of New York.

@MAK70 's comments and instructions were accurate - you will report the income from NY sources on the NY nonresident return and all income on the Pennsylvania return.

Domicile is a person’s permanent place of dwelling. It is a legal relationship between a person and a locality. It may or may not be of same meaning as the term ‘residence’.

The concept of domicile has different meanings in different context. For purposes of jurisdiction, “domicile” means a legal residence which is the place where a person has fixed dwelling with an intention of making it his/her permanent home.

Domicile is a combination of two factors namely, residence and intent to remain.