H & W sold their NY home. Left NY on 11/7 and arrived in AZ on 11/11. Based on what I read on the NY tax site, they meet the definition of "Resident' b/c "they maintained a permanent place of abode in NY for substantially all of the taxable year and spend 184 days or more in NY during the taxable year." I say resident. Do NY preparers agree?
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I am a NJ Preparer. Sorry did not read question carefully. File Part Year Resident. IT -203. If also NYC Resident file NYC IT-360 Change of City Resident Status which is within the return.
Only include income and expense for period of residency.Last edited by cipparulo12345; 03-16-2021, 03:28 PM. -
No - they are part-year residents of NYOriginally posted by Grace View Post
You should file 2 part year resident returns. NY was their domicile until 11/7 and AZ has become their new domicile.
For NY file an IT-203 and use their income from January 1 through November 7.
File an AZ 140PY and use their income from November 8 through December 31.Comment
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I agree with NYEA. That calculation is for NYS to catch snow bird type returns that have connections to NYS going forward. Or at least that how I look at it.Last edited by BOB W; 03-15-2021, 05:46 PM.This post is for discussion purposes only and should be verified with other sources before actual use.
Many times I post additional info on the post, Click on "message board" for updated content.Comment
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The OP didn't state whether or not the taxpayers were residents of NYC or Yonkers.
That in addition requires a separate calculation for part-year residents.Uncle Sam, CPA, EA. ARA, NTPI FellowComment
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NCCPAP (National CPA Conference of Practitioners) is offering a webinar on NY Residency on Wednesday (3/17).Comment
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