Part Year New York Resident

If one spouse is a resident and the other is not file separate new york returns.
Part year new york resident. If you maintain a permanent place of abode in new york for more than 11 months of the year and spend 184 days or more in new york during the taxable year you will be considered new york resident. Note that permanent place of abode has been the subject of much recent case law and you may wish to seek further advice on this subject. 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.
According to the ny department of revenue. From and to fields. Enter part year city residency dates in this section to generate form it 360 1.
Review the following definitions in resident instructions to determine if you are a resident nonresident or part year resident. Dates of residency entered in this screen for new york city and yonkers are used in conjunction with screen nygen yonkers resident or part year resident fields as well as screen nyw2 employment. This legislation amends the new york tax law to provide that the 183 day test includes all the days in the year both pre and post domicile change.
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. A part year resident is an individual that meets the definition of resident or nonresident for only part of the year. Therefore a part year resident taxpayer would need to be present in the state for more than 183 days during the non resident period to be classified as a statutory resident.
For income tax purposes your resident status depends on where you were domiciled and where you maintained a permanent place of abode during the taxable year. You are a new york state part year resident if you meet the definition of resident or nonresident for only part of the year. What if i am a resident and my spouse is not.
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. New york city and yonkers. A non resident simply made income in the state without maintaining a home there.