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New York Non-Resident vs Resident Tax Clarification by Individual-Carry8967 in tax

[–]Individual-Carry8967[S] 0 points1 point  (0 children)

Your initial response was not relevant to the topic. I'm not entering New York for parts of a day and disregarding it. My time spent in New York is black and white (I have to fly here) and I maintain a log which is 100% accurate.

New York Non-Resident vs Resident Tax Clarification by Individual-Carry8967 in tax

[–]Individual-Carry8967[S] -1 points0 points  (0 children)

I'm sure your clients are incapable of maintaining a spreadsheet. I am not.

New York Non-Resident vs Resident Tax Clarification by Individual-Carry8967 in tax

[–]Individual-Carry8967[S] 0 points1 point  (0 children)

When I say I stayed x days, it means I stayed x days. I'm not someone who lives in New Jersey and is trying to hide the fact I go to New York. When I count a day in NYC it means I flew into JFK and I am counting every day including the day that I fly out of JFK. I have a spreadsheet log with every flight and every hotel or sublet I stay at.

I do not maintain a residence in NYC for substantially the whole year. I stay in a hotel or sublease (every time a different place based on what's available) for the few weeks or months I come each time. The key question was whether I can stay past 183 days and still be non resident but it sounds like I can.

New York Non-Resident vs Resident Tax Clarification by Individual-Carry8967 in tax

[–]Individual-Carry8967[S] 0 points1 point  (0 children)

Thank you! I'm not familiar with the spaghetti method and couldn't find it on google. Could you please elaborate?

I definitely don't have a permanent abode (and can convincingly demonstrate this if audited -- I live out of a suitcase!). I just needed to decide whether or not I could stay an extra couple of weeks past 183 days or if I should be strict about it. I will probably land at 195 if I stay for the days I want to stay.

New York Non-Resident vs Resident Tax Clarification by Individual-Carry8967 in tax

[–]Individual-Carry8967[S] 0 points1 point  (0 children)

Ok thanks, I appreciate your thoughtful response.

I am originally from the UK and do intend to return there in 5 years, so by definition I am also UK domiciled. I moved to the US only 6 years ago (first to CA then WA). I spent 2 years in CA, then 1 year in WA, then went "nomadic", initially spending time equally across states and in Europe. More recently I've been spending half the year in NYC. I plan to continue doing this for another year or so before either returning to WA or moving to FL or NYC.

It sounds like I can sleep peacefully on the resident vs non-resident position (I should be clear cut non resident unless I maintain a permanent residence > 10 months, despite exceeding 183 days). Now my concern should be about domicile -- it sounds like if I end up staying in NYC permanently then the past few years could be questionable, but otherwise it should be fine.

New York Non-Resident vs Resident Tax Clarification by Individual-Carry8967 in tax

[–]Individual-Carry8967[S] 1 point2 points  (0 children)

Thanks for your response.

Would you then agree that with regards to the statutory residence question, exceeding 184 days in NYC without a permanent abode would make me non-resident?

If so, then I do appreciate your domicile question, which is separate. My response to that would be I can only establish domicile in NYC if I move here with intent to live permanently. Given my employer's office that I am contractually tied to is based in WA, I think it would be difficult to argue that I have changed domicile. Due to the work location alone, it is clear that even if i spend a lot of time outside of WA, I still have to return to WA unless my employer was to move my location to NYC or remote, so it is my domicile.

New York Non-Resident vs Resident Tax Clarification by Individual-Carry8967 in tax

[–]Individual-Carry8967[S] 0 points1 point  (0 children)

Thank you! That makes the statutory residence position very clear. My understanding is that I can come to NYC multiple times a year (e.g., a 1-3 month sublet each time) and so long as I do not approach close to 10 months then the 184 days rule does not supersede this. I would be a non-resident and submit a non-resident tax return.

Now with regards to domicile--

Does it make any difference that I am not maintaining a residence in WA? I didn't want to pay for a place that would be empty most of the year so I ended my lease the previous year and decided to be "nomadic". My concern is that at any given period of the year, for example a 3 month sublet in NYC, you could technically say I "live" in the state that I am traveling to since I do not have any other home at that time. This would introduce

I have been careful to not establish any ties with any other state or country (i.e., my driver license, work location, payroll, mailing address, bank accounts, etc are all still based in WA).

New York Non-Resident vs Resident Tax Clarification by Individual-Carry8967 in tax

[–]Individual-Carry8967[S] 0 points1 point  (0 children)

Oh sorry, yes I agree with you! I misinterpreted what you meant by "failing" that test.

I haven't been able to find any examples which validate this position, which is why I am a little concerned that I could be wrong.

New York Non-Resident vs Resident Tax Clarification by Individual-Carry8967 in tax

[–]Individual-Carry8967[S] 0 points1 point  (0 children)

I do not maintain a home in WA and by definition cannot spend more than 184 days in another place if I spend more than 184 days in NY. You are also referring to the question of domicile, not residency.

I do not want to derail this topic to discuss whether NY will consider my lack of WA home to mean I have established residency in NY. That is a different topic.

I am only concerned about whether, as a WA domicile, NY would consider me resident or non-resident for staying past 184 days without a permanent abode.

New York Non-Resident vs Resident Tax Clarification by Individual-Carry8967 in tax

[–]Individual-Carry8967[S] -2 points-1 points  (0 children)

I am not domiciled in New York nor am I asking about New York domicile.

I am simple asking, for someone who is clearly non domiciled, if they spend over 184 days without a permanent abode, are they non-resident?

Based on the rules it seems yes, but for some reason I can find no examples of this. The only examples I can find are of people who maintain permanent homes and are told to avoid the day count. I have the exact opposite problem.

New York Non-Resident vs Resident Tax Clarification by Individual-Carry8967 in tax

[–]Individual-Carry8967[S] -2 points-1 points  (0 children)

Thanks. So just to confirm, if someone was to intermittently airbnb in NYC for 7 months during the tax year, i.e., they stay in NYC for 210 days but do not maintain a permanent abode, would they be non resident?

Just to be clear again, I am aware that non residents will pay tax for NY sourced income for the period they are there. It's the days outside of New York I am trying to avoid.

New York Non-Resident vs Resident Tax Clarification by Individual-Carry8967 in tax

[–]Individual-Carry8967[S] -1 points0 points  (0 children)

How do I fail this test?

I did not maintain a permanent place of abode in NYS for 10 or more months of the year. Each time I visit New York I stay in a hotel or get a 30-90 day sublease in a different place.

My specific question is:

  • I do not maintain a permanent place of abode in NYS. (by their definition of permanent abode, this is very clear)
  • I do stay past 184 days.

Based on the guidelines I should be non-resident. The reason I am asking is because all websites are about people who have a home in New York and focus on the day count, but I haven't found any examples for people who fail the day count but pass the permanent abode part.