I was in New York City for about 3 months last summer for an internship. During that time, I lived in an extended stay hotel (in NYC).

Item H of the New York tax form IT-203 asks whether I "had living quarters available for [my] use in New York State during any part of 2017". Does the extended stay hotel count as "living quarters"?

1 Answer 1


Reading the instructions, it notes:

These living quarters would include a house, apartment, co‑op or any other living quarters that are suitable for year-round use, maintained or paid for by you or your spouse, or any living quarters maintained for your use by another person, family member, or employer.

Perhaps someone more versed in New York rules than I will know for sure, but I would suggest that an extended stay hotel is possibly suitable for year-round use. In this case I think it won't make a difference in your taxes - you said you only stayed there three months, so you won't be a full year resident since you were there under 183 days - so you may want to be cautious and complete Schedule B.

  • 2
    On the other hand, a regular hotel is also possibly "suitable for year-round use".
    – user55190
    Commented Apr 19, 2018 at 12:43
  • 5
    Hotels are used year-round; a single person just doesn't stay that long. Non-year-round use, I think, refers to things like non-winterized cabins or beach cottages that wouldn't be considered inhabitable during the winter. (Little or no heat or insulation, etc).
    – chepner
    Commented Oct 16, 2018 at 19:13
  • But he already is taking abut extended stay hotels.
    – TomTom
    Commented Apr 15, 2019 at 6:44

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