NYS Income Tax Question

[needadive]

What is the name of your state (only U.S. law)? NY

There is a new question on the NYS Income Tax form asking How many days do you spend in New York City?

I am not on any lease in New York City and do not own any property in New York City nor do I work there. I also vote, have my bank statement, and have my bills from my home address outside the city. I do however spend time in the city with my girlfriend.

Is there any way I could be considered a New York City resident based on this for tax purposes.

Thanks

 

[tranquility]

Yes. New York is weird. If you merely fart in their general direction, they think they have a right to tax you.

While you may not have a tax due, they will try to get you for anything they can. Driving through on the way to work, phoning in to the home office in the city, anything.

 

[FlyingRon]

Yes. New York is weird. If you merely fart in their general direction, they think they have a right to tax you.

Fortunately, farting is tax exempt.

 

[tranquility]

Only if your mother is a hamster and your father smelt of elderberries. (NY tax law is odd.)

But, if the EPA decides to regulate greenhouse gases like carbon dioxide, all bets are off.

 

[davew128]

Yes. New York is weird. If you merely fart in their general direction, they think they have a right to tax you.

As a native Bostonian, I assure you I have done far worse to New York.

 

[xylene]

Note - it is not not one question...

The questions are quite specific and is not ambiguous.

I suggest you read the IT 201 instructions.

(E) is in two parts.

Do you maintain a dwelling

and

How many days in NYC...

Sleeping at your girlfriend's (and your girlfriend is not your spouse) apartment, assuming that it is solely hers (ie you have no exclusive rights to it - its not your place) does not on its face make you a taxable NYC resident.

Based on the facts you present here you I am of the opinion you would answer the question NO and ZERO.

 

[tranquility]

Can anyone find the case defining "a permanent place of abode"?

For a summary of the case, see:
StreetEasy: Talk - big tax ruling - bad news for second homes in nyc?