Eleanor Finch
To be considered a part-time resident of New York, you must meet the definition of a resident or non-resident for only part of the year. This means that you must have maintained a permanent place of abode in New York State for a substantial part of the taxable year and spent 184 days or more in the state during the year, regardless of whether you were domiciled in New York. If you are a part-time resident, you must file Form IT-203, the Nonresident and Part-Year Resident Income Tax Return.
| Characteristics | Values |
|---|---|
| Definition | An individual who meets the definition of a resident or non-resident for only part of the year |
| Residency Criteria | An individual maintains a permanent place of abode in New York State and spends 184 or more days in the state during the tax year |
| Non-residency Criteria | An individual who was not domiciled nor maintained a permanent place of abode in New York during the tax year |
| Tax Filing | Part-year residents must file Form IT-203, Nonresident and Part-Year Resident Income Tax Return |
| Tax Calculation | Income is split, with part taxed as per resident rules and the remainder as per non-resident rules |
| Tax Rules | As a resident, pay state tax (and city tax if a New York City or Yonkers resident) on all income. As a non-resident, pay tax only on New York source income, including earnings from work performed in New York State and income from real property located in the state |
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What You'll Learn
How is 'resident' defined?
To determine whether you are a resident of New York State, you must meet at least one of the following criteria:
- Your domicile, or permanent home, is in New York State.
- You maintain a permanent place of abode in New York State for most of the taxable year. A permanent place of abode is generally defined as a building or structure where a person can live that is suitable for year-round use, regardless of whether you own or lease it.
- You spend 184 days or more in New York State during the taxable year. Any part of a day counts as a full day, and you do not need to be present at your permanent place of abode for the day to count.
If you meet the definition of a resident for only part of the year, you are considered a part-year resident. This means that you will need to file a part-year tax return and may have to file a New York State return if you have income from New York State sources.
Additionally, if you are a nonresident whose primary office is in New York State, the days you work remotely are considered days worked in the state unless your employer has established a bona fide office at your telecommuting location.
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What are the tax implications?
If you are a part-time resident of New York, you are considered a part-year resident. This means that your income subject to tax will be split, with part taxed according to resident rules and the remainder subject to nonresident rules.
To compute your tax, you first calculate your tax as if you were a full-year resident, then determine how much to allocate to New York based on an income percentage derived from your New York source income and your federal income. As a resident, you pay state tax (and city tax if you are a New York City or Yonkers resident) on all your income, no matter where it is earned. As a nonresident, you only pay tax on New York source income, which includes earnings from work performed in New York State, and income from real property located in the state.
If you are a nonresident, you are not liable for New York City personal income tax but may be subject to Yonkers nonresident earning tax if your income is sourced to the city of Yonkers. For example, if you earn wages or carry on a trade or business in Yonkers, or are a member of a partnership that does so.
If you are a part-year resident, you must file Form IT-203, Nonresident and Part-Year Resident Income Tax Return, if you meet any of the following conditions:
- You are a part-year resident with any income during your resident period.
- You had New York source income during your nonresident period and your New York adjusted gross income Federal amount column (Form IT-203, line 31) exceeds your New York standard deduction.
- You want to claim a refund of any New York State, New York City, or Yonkers income taxes withheld from your pay.
- You want to claim any of the refundable or carryover credits available.
- You are a part-year resident and you are subject to a separate tax on any lump-sum distributions for your resident period derived from or connected with New York sources.
- You had a net operating loss for New York State personal income tax purposes for the tax year, without a similar net operating loss for federal income tax purposes.
If you were a full-year or part-year resident of New York State and had income sourced and taxed by another state, you may claim a nonrefundable resident credit against your New York State tax. This credit is only allowable for the portion of the tax that applies to income sourced and taxed by the other taxing authority while you were a New York State resident.
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What about non-resident income tax?
If you are a non-resident of New York State, you only pay tax on New York source income. This includes earnings from work performed in New York State, and income from real property located in the state. Non-residents are not liable for New York City personal income tax but may be subject to Yonkers non-resident earning tax if their income is sourced from the city of Yonkers.
If you are a non-resident of New York City, you are not liable for New York City personal income tax.
If you are a non-resident whose primary office is in New York State, your days telecommuting are considered days worked in the state unless your employer has established a bona fide employer office at your telecommuting location. In general, unless your employer specifically acted to establish a bona fide employer office at your telecommuting location, you will continue to owe New York State income tax on income earned while telecommuting.
If you are a part-year resident of New York State, you must file Form IT-203, Nonresident and Part-Year Resident Income Tax Return, if you meet any of the following conditions:
- You are a part-year resident with any income during your resident period.
- You had New York source income during your nonresident period and your New York adjusted gross income Federal amount column (Form IT-203, line 31) exceeds your New York standard deduction.
- You want to claim a refund of any New York State, New York City, or Yonkers income taxes withheld from your pay.
- You want to claim any of the refundable or carryover credits available.
- You are a part-year resident and you are subject to a separate tax on any lump-sum distributions for your resident period derived from or connected with New York sources.
- You had a net operating loss for New York State personal income tax purposes for the tax year, without having a similar net operating loss for federal income tax purposes.
You may have additional filing responsibilities if you are a New York City or Yonkers part-year resident, have Yonkers income, or are subject to the MCTMT.
If you were a resident for only a portion of the year, your income subject to tax will be split, with part taxed according to resident rules and the remainder subject to nonresident rules. To compute tax, you first calculate your tax as if you were a full-year resident, then determine how much to allocate to New York by an income percentage based on your New York source income and your federal income.
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What if you're a non-resident with income from New York?
If you are a non-resident of New York with income from New York State sources, you may still have to file a New York State tax return. This is the case if you are a non-resident with income from a New York State source, or if you are a part-year resident of New York.
To be considered a resident of New York State, you must meet one of the following conditions:
- Your domicile (permanent home) is in New York State.
- You maintain a permanent place of abode in New York State for most of the taxable year.
- You spend 184 days or more in New York State during the taxable year.
Any part of a day is considered a day, and you do not need to be present at your permanent place of abode for it to count as a day in New York. A permanent place of abode is a building or structure where a person can live that is suitable for year-round use. It does not matter whether you own or rent this abode.
If you are a non-resident, you only pay tax on New York source income, which includes earnings from work performed in New York State and income from real property located in the state. If you are a non-resident, you are not liable for New York City personal income tax but may be subject to Yonkers non-resident earning tax if your income is sourced from Yonkers.
If you are a non-resident with income from New York State sources, you must file Form IT-203, Nonresident and Part-Year Resident Income Tax Return. You must do this if you meet any of the following conditions:
- You are a part-year resident with any income during your resident period.
- You had New York source income during your non-resident period, and your New York adjusted gross income Federal amount column (Form IT-203, line 31) exceeds your New York standard deduction.
- You want to claim a refund of any New York State, New York City, or Yonkers income taxes withheld from your pay.
- You want to claim any of the refundable or carryover credits available.
- You are a part-year resident and are subject to a separate tax on any lump-sum distributions for your resident period, derived from or connected with New York sources.
- You had a net operating loss for New York State personal income tax purposes for the tax year, without a similar net operating loss for federal income tax purposes.
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What if you're a resident with income from outside New York?
If you are a resident of New York with income from outside the state, you must file a New York State resident income tax return. This applies if you meet any of the following conditions:
- You have to file a federal return.
- You did not have to file a federal return but your federal adjusted gross income plus New York additions was more than $4,000 ($3,100 if you are single and can be claimed as a dependent on another taxpayer's federal return).
- You want to claim a refund of any New York State, New York City, or Yonkers income taxes withheld from your pay.
- You want to claim any refundable or carryover credits.
If you are a resident of New York City or Yonkers, you must pay the New York City personal income tax. Nonresidents of New York City are not liable for this tax. The rules regarding New York City domicile are the same as for New York State domicile. If your permanent and primary residence is located in one of the five boroughs of New York City, it is considered a New York City domicile. Your New York City domicile does not change until you can demonstrate with clear and convincing evidence that you have abandoned your city domicile and established a new domicile outside New York City.
If you are a Yonkers resident, you are subject to a Yonkers resident income tax surcharge that is computed and reported on your New York State tax return. Yonkers resident status depends on where you were domiciled and where you maintained a permanent place of abode during the taxable year.
If you are a part-year resident of New York, your income subject to tax will be split, with part taxed according to resident rules and the remainder subject to nonresident rules. To compute tax, you first calculate your tax as if you were a full-year resident, then determine how much to allocate to New York by an income percentage based on your New York source income and your federal income. As a resident, you pay state tax (and city tax if a New York City or Yonkers resident) on all your income, no matter where it is earned. As a nonresident, you only pay tax on New York source income, which includes earnings from work performed in New York State, and income from real property located in the state.
If you are a nonresident whose primary office is in New York State, your days telecommuting are considered days worked in the state unless your employer has established a bona fide employer office at your telecommuting location. In general, unless your employer specifically acted to establish a bona fide employer office at your telecommuting location, you will continue to owe New York State income tax on income earned while telecommuting.
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Frequently asked questions
A part-year New York resident is an individual who meets the definition of a resident or nonresident for only part of the year.
A New York resident is an individual who is domiciled in New York or maintains a permanent place of abode in New York and spends 184 or more days in the state during the tax year.
A New York nonresident is an individual who was not domiciled nor maintained a permanent place of abode in New York during the tax year.
If you are a part-year resident of New York, you must file Form IT-203, Nonresident and Part-Year Resident Income Tax Return.
