New York Residency

Technical topics regarding tax preparation.
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https://www.tax.ny.gov/pit/file/pit_definitions.htm

Client moved from NYC to Europe in May of 2017. Intends to return to NYC a year or two from now, not date of move. Does not maintain a residence in the NYC, but does have a PO box in NYS outside of the city where he directs all US originating mail. Maintains a residence in Europe currently (renting).

In determining residency for 2017, it would appear, under NYS and NYC rules, that NY is the client's domicile as it is the place he intends to have as his permanent home. Although his permanent place of abode is in Europe and not NY, he would be declared a NYS/NYC resident because NY is his domicile, unless he meets one of two exceptions.

Group A he fails for 2017 as he lived in NYC until May. He will likely pass for 2018.

I think he passes Group B if we're saying the 548 day period ends on 9/18/18. The language isn't clear whether the cutoff is the last day of the tax year or ANY 548 day period.

Does it sound correct that client is a Part-Year Resident for 2017, and will most likely be a non-resident for 2018?
 

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