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July 6, 2020
Question

NY State Home of Record Tax Obligation for filing non-resident (IT-203)

  • July 6, 2020
  • 1 reply
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My daughter is stationed in GA and her home of record is NY.  On page 14 of Pub 361 New York State Income Tax Information for Military Personnel and Veterans, it appears you are able to exclude all military pay from NY State taxes if the following three conditions are met:

 

If your domicile was New York State when you entered the military and:
• You meet all three conditions in Group A (see page 5) for the tax year, you will be treated as a New York State nonresident for the full tax year. You may claim a refund of any New York State income tax
withheld from your military pay by filing Form IT-203 with the department. You must include an explanation that contains all of the following:
1. a statement that you did not have a permanent place of abode in New York State during the tax year;
2. the location and a brief description of the permanent place of abode you maintained outside New York State, and the beginning and ending dates of your stay there; and
3. the exact number of days you were in New York State during the tax year.

 

Is this truly the case?

    1 reply

    Employee
    July 6, 2020

    Publication 361 is referenced on the current NY tax website, so the information in the publication is assumed to still be valid.

    https://www.tax.ny.gov/pit/file/military_page.htm#:~:text=Publication%20361%2C%20New%20York%20State,your%20NYS%20income%20tax%20return.

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