Question

NYC vs. GA residence question

Forum|Forum|3 years ago
December 12, 2022
3 replies
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Hello,

Was looking at renting an apartment in NYC for 2 - 3 years for work, but would like to retain GA residency.

I have no intention of moving my drivers license from GA, and would still like to keep my vehicles registered in GA, as well as vote in Georgia. I do have a home I own in Georgia as well that I would fly down to visit every 60-90 days from NYC. After I depart New York, I plan to return to my home in Georgia full time.

What state(s) would I need to pay taxes to for those 2 - 3 years?

Employee

if you are going to work in NYC, live in NYC your "domicile" is NY ....

see this article

https://www.tax.ny.gov/pit/file/nonresident-faqs.htm#:~:text=The%20requirements%20to%20be%20a%20New%20York%20City%20resident%20are,or%20more%20in%20the%20city..

Be mindful what you are describing are many NYers who have 2nd homes in the South I work and live in NY but have a 2nd home in GA that I visit from time to time. I plan to retire there in 2-3 years, That doesn't make me a GA resident NOW.

Hal_Al

Employee

Q. What state(s) would I need to pay taxes to for those 2 - 3 years?

You are weaving a tangled web that could result in double taxation, as you could be considered a resident of both states, in which case you may not be allowed a credit for tax paid to the other state.

Once you move to NY, you are clearly, for tax purposes, a resident of NYC and NYS and must file as a NY resident (the year of the move[s], you file as a part year resident of both GA and NY). The fact that you intend to stay more than one year is a major factor.

This forum is not the correct place for car and drivers license and voting rules. That said, my experience is that you should be changing all those to NY.

T

TomD8

Employee

As @Hal_Al said, it sounds like you're looking at a situation of dual residency.

New York considers you a resident for tax purposes if:

you maintain a permanent place of abode in New York State for substantially all of the taxable year; and
you spend 184 days or more in New York State during the taxable year. Any part of a day is a day for this purpose, and you do not need to be present at the permanent place of abode for the day to count as a day in New York.

In general, a permanent place of abode is a building or structure where a person can live that you permanently maintain and is suitable for year-round use. It does not matter whether you own it or not.

https://www.tax.ny.gov/pit/file/nonresident-faqs.htm

And if your main, primary home - your domicile - is in GA, you are a tax resident of GA as well.

As a dual resident, you must file as a resident in each of the two states, reporting 100% of your income to each.

Your domiciliary home state of GA will allow to you claim a credit for the tax you pay to NY on the income that is taxed by both states. Here is the applicable Georgia law:

https://law.justia.com/codes/georgia/2010/title-48/chapter-7/article-2/48-7-28

The credit allowed by GA prevents you from being subjected to double taxation.

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