Discussion:New York City Resident?

Question: Given the 40% of his time he spends in the city, does he owe NYC taxes?

Discussion:NY_tax_experts%2C_please_help%21Link title

I am interested in this discussion as I am in the same situation (spend close to 50% of my time in NYC and 50% on Long Island, have a permanent address in both location). I am trying to calculate as precisely as possible the numbers of days I can legitimately claim as Long Island days. Say I spend the night in my apartment in NYC. Get up at five a.m. and go to LI (where my office is). Go to my house after work and spend the night there. Go straight to my office the next day, work all day again on LI and decide to go back to the city at 8:00pm and crash at my apartment. If I understand you correctly, Katie, both day seems to count as being spend in NYC for tax purposes (even if I really was 80% of the time on LI during these 48h)? Am I understanding this correctly? Thanks

Day 1, you went to bed in NYC. That's 1 day. Doesn't matter what time you got into the city as long as it was before midnight. Day 2, you got up in NYC, went to LI, went back to NYC and went to bed. That's another day. Day 3, you got up in NYC. That's a third day, no matter what you did after that.

You have 3 NYC days towards your 183-day count.

However I was not really clear in my initial post, when I mentioned going to my house after working on Long Island, I meant going to my Long Island house and spending the night there. To recap on Day 2 I get up in NYC go to work on LI and stay on LI for the whole night. Get up on LI in day 3, work all day in Long Island and only then go back to NYC at the end of Day 3. My question is : can Day 2 legitimately not be counted toward my 183-day count? It is a really important question for me and my family and so far three separate accountants have not been able to give me a definitive answer. I really appreciate any input you can provide on this question.

Thank you

"Rules for days within and without New York State". In counting the number of days spent within and without New York State, presence within New York State for any part of a calendar day constitutes a day spent within New York State, except that such presence within New York State may be disregarded if such presence is solely for the purpose of boarding a plane, ship, train or bus for travel to a destination outside New York State, or while traveling through New York State to a destination outside New York State. Any person domiciled outside New York State who maintains a permanent place of abode within New York State during any taxable year, and claims to be a nonresident, must keep and have available for examination by the Department of Taxation and Finance adequate records to substantiate the fact that such person did not spend more than 183 days of such taxable year within New York State. (Emphasis added)

The city definition of a resident is exactly the same as the state definition, and the same rules apply. Any part of a calendar day constitutes a day in NYC, even if most of the hours of that day were spent somewhere else.

So far we are up to 4 NYC days.

Day 1 - Arrive in NYC sometime before midnight, go to bed. That's the first day.

Day 2 - Get up in NYC, go to LI, stay overnight on LI. That's the second day.

Day 3 - Get up on LI, work on LI, go to city before midnight, go to bed. Third day.

Day 4 - Get up in NYC, go wherever. That's the fourth day.

Partial days count. You were in NYC for part of each of the four days.

You might argue that NYC has not adopted the state regulation, but merely states in its own regulation that a nondomiciliary is a resident if he or she maintains a permanent place of abode in the city (which you do) and spends, in the aggregate, more than 183 days of the taxable year in the city (NYC Administrative Code § 11-1705(b)(1)(B)). However, I think that's a slender reed.