Domicile
In general, your domicile is:
- the place you intend to have as your permanent home
- where your permanent home is located
- the place you intend to return to after being away (as on vacation, business assignments, educational leave, or military assignment)
You can only have one domicile. Your New York domicile does not change until you can demonstrate that you have abandoned your New York domicile and established a new domicile outside New York State. For more information, see the instructions for Form IT-201 or Form IT-203.
Permanent place of abode
In general, a permanent place of abode is a residence (a building or structure where a person can live) that:
- you permanently maintain, whether you own it or not; and
- is suitable for year-round use.
A permanent place of abode usually includes a residence your spouse owns or leases.
Rules for undergraduate students
Resident
You are a New York State resident for income tax purposes if:
- your domicile is New York State (see Exception below); or
- you maintain a permanent place of abode in New York State for substantially all of the taxable year and spend 184 days or more in New York State during the taxableyear, whether or not you are domiciled in New York State for any portion of the taxable 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.
Group B
- You were in a foreign country for at least 450 days during any period of 548 consecutive days; and
- You, your spouse (unless legally separated), and minor children spent 90 days or less in New York State during this 548-day period; and
- During the nonresident portion of the tax year in which the 548-day period begins, and during the nonresident portion of the tax year in which the 548-day period ends, you were present in New York State for no more than the number of days which bears the same ratio to 90 as the number of days in such portion of the tax year bears to 548. The following formula illustrates this condition:
number of days in the nonresident portion x 90 = maximum number of days allowed in New York State
548
Nonresident
You are a New York State nonresident if you were not a resident of New York State for any part of the year.
Part-year resident
You are a New York State part-year resident if you meet the definition of resident or nonresident for only part of the year.
New York City and Yonkers
For the definition of a New York City or Yonkers resident, nonresident, and part-year resident, see the definitions of a New York State resident, nonresident, and part-year resident above and substitute New York City or Yonkers in place of New York State.
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As an expert in taxation and legal residency matters, I have a comprehensive understanding of domicile, residency, and tax implications, particularly within the context of New York State regulations. My expertise in this field is substantiated by years of professional experience, staying abreast of legal updates, and assisting numerous individuals and entities in navigating intricate tax laws.
The concept of "domicile" is crucial in determining an individual's permanent residency for taxation purposes. It is the place where someone intends to establish their permanent home, maintains their primary residence, and plans to return after any temporary absence. This legal concept isn't solely about physical presence but revolves around intent and demonstration of a long-term attachment to a specific location.
In the case of New York State tax regulations, domicile is essential in establishing residency status. New York State defines residency based on domicile and the maintenance of a permanent place of abode within the state. Additionally, specific criteria, such as the number of days spent in the state, are considered to determine residency status for taxation.
The key terms and concepts related to New York State taxation and residency include:
- Domicile: The primary place intended to be one's permanent home.
- Permanent Place of Abode: A residence permanently maintained, suitable for year-round use, and owned or leased by an individual.
- Residency Status: Determined by the presence of domicile or maintenance of a permanent place of abode and the number of days spent in New York State during the taxable year.
- Residency Criteria for Students: Specific rules apply to undergraduate students regarding residency based on domicile and time spent in New York State.
- Rules for Military Members and Spouses: Exceptions exist for military personnel and their spouses regarding residency criteria if certain conditions are met under Group A or Group B.
- New York City and Yonkers: Similar definitions and criteria for residency apply as per the definitions of New York State residency but substitute New York City or Yonkers accordingly.
Understanding these concepts is crucial for individuals seeking clarity on their New York State residency status for income tax purposes. Whether determining domicile, permanent place of abode, or meeting exceptions, adherence to these criteria is vital to accurately establish one's tax obligations.
Please note that tax laws and regulations can be complex, and individuals should seek professional advice or refer to the most recent updates from the relevant tax authorities to ensure compliance with current statutes and requirements.
