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On January 1, 2023 I was a resident of New York State. In the middle of the year I moved out of New York State to work for my employer physically in a different state. I abandoned my New York State domicile entirely: I ended my lease in the apartment I was renting, gave away my furniture, packed up all my possessions, etc. and I signed a new lease in the new state and have been living there since.

Now, after moving to the new state I am considering returning to New York State this same calendar year (2023). I am wondering how state taxes would look like for the 2023 Tax Year if I do decide to return to New York State the same year. Would I only be taxed as a resident for the amount of time until the date of my move out and for the amount of time following the date of my return?

Furthermore, on Form IT-203, Item G it instructs to "Enter the date you moved into or out of NYS", if there are two dates that would apply to my circumstance (date I left and date I returned), what should I put in the box? The instructions don't specify.

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New York is pretty aggressive when it comes to taxation and residency. Unless you moved out of the State per the employer's demand (which it doesn't sound like you did), NYS will want to tax your employment income regardless of where you live.

Per the NYS FAQ, there's no clear cut definitive answer, but given the NYS aggressiveness on the matter I'd say that the simplest way would just to treat yourself as NYS resident for the whole year.

In the comments you insist that you know what you're doing and are asking how to report the periods of residency on your IT-203. You've answered that question yourself - you list it in item G. In case you cannot fill it on the form, you attach a statement to your return with your explanation. I.e.: in item G you list "see statement XXX", and in statement XXX attached you write "I lived in NYS during these periods of the year and are claiming non-resident status in between". You may need to paper-file such a return.

Obviously this will trigger an audit, so be prepared with your arguments. I suggest you hire a EA or a NYS-licensed CPA/tax attorney with experience in residency disputes to advise you before filing.

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  • I did in fact move out per my employer's demand (I can prove this). To clarify: my employer is not based in NYS, but is based in the state to which I moved to. Moreover, I am confident I am a non-resident for the period I am living outside of NYS. NYS' own guidelines on residency, don't seem to mention anything about moving based on your employer's demand, but focus on domicile, business involvement, time, possessions, and family connections. I am confident I satisfy all five as a non-resident.
    – nys-in-n-out
    Commented May 26, 2023 at 20:12
  • @nys-in-n-out good luck with that, if you're confident then why are you asking?
    – littleadv
    Commented May 26, 2023 at 20:56
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    My question is not about whether I am considered a NYS resident for the period I am outside of NYS (this I am confident of). My question is about how having two, non-continuous periods of NYS residency in one calendar year is treated.
    – nys-in-n-out
    Commented May 26, 2023 at 21:23
  • @nys-in-n-out they're not. I doubt you'll be able to successfully argue that you terminated your residency. If you look at the FAQ, you'll see that 184 days of presence in NYS brings you into full year residency. That's the only definitive criteria, everything else is ambiguous and is subject to interpretation.
    – littleadv
    Commented May 26, 2023 at 22:04
  • The statutory 184 day presence requirement only applies if I also “maintain a permanent place of abode in New York State for substantially all of the taxable year” (this is from the same FAQ you linked). The 2021 guidelines define “substantially all of the taxable year” as 10 months. I have not and will not have maintained a permanent place of abode in NYS for this period of time. I also will not likely even be in NYS for longer than 184 days.
    – nys-in-n-out
    Commented May 26, 2023 at 22:28

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