I bought a house with my father in New York City while I live and work in Hartford Connecticut and I'm not sure where I need to file taxes as considering my primary residence. I appreciate your advice!

Last year I filed my taxes in Connecticut as a part-year resident since I moved to Connecticut in June for work

Bought in the house in December 2019

Work full-time in Connecticut

I do not own a car but still, I got my New York drivers ID

No rental income from New York home since my father and brothers live there There is around 150 miles from work/my apartment to home I purchased with my father

1 Answer 1


Most states have similar definitions for "permanent place of abode" and "domicile"

New York State's define the following


In general, your domicile is:

  • the place you intend to have as your permanent home
  • where your permanent home is located
  • the place you intend to return to after being away (as on vacation, business assignments, educational leave, or military assignment)

And for permanent place of abode

Permanent place of abode

In general, a permanent place of abode is a residence (a building or structure where a person can live) that:

  • you permanently maintain, whether you own it or not; and
  • is suitable for year-round use.
  • A permanent place of abode usually includes a residence your spouse owns or leases

There is a further clarification page with examples and details on permanent abodes that adds

If you maintain a place of abode that meets the physical characteristics described above, and you can stay there whenever you want, you are maintaining a permanent place of abode, even if you only stay there occasionally.

From the narrative, it seems to me you have been and continue to be domiciled in Connecticut (though you can intend to make NY your permanent home, if you choose).

You may or may not have a permanent abode in New York. (the questions to determine this: do you pay anything on an ongoing basis to maintain the house, and can you stay at the house whenever you want?)

New York puts these together and considers you a resident if:

your domicile is not New York State but you maintain a permanent place of abode in New York State for more than 11 months of the year and spend 184 days or more in New York State during the tax year. Note: Any part of a day is a day for this purpose.

If you also consider the NY house as a permanent place of abode, for 2019, you didn't maintain it for more than 11 months. For 2020, log the days you step foot in NY State.

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