State Tax Day - New York—Personal Income Tax: Bulletin Discusses Permanent Place of Abode

The New York Department of Taxation and Finance has issued a personal income tax bulletin that discusses and defines the term "permanent place of abode" for personal income tax purposes.

The department notes that whether one is considered a resident or a nonresident depends, in some instances, on whether one maintains a permanent place of abode inside or outside New York. For example, if an individual was domiciled outside New York, but maintained a permanent place of abode in New York State, that individual is a resident for income tax purposes if he or she spend 184 or more days in New York.

The bulletin explains what is meant by the term "permanent place of abode" and what it means to maintain a permanent place of abode. The information in this bulletin also applies in determining whether an individual is maintaining a permanent place of abode inside or outside New York City or the city of Yonkers for the purposes of those cities' personal income taxes.

The bulletin also covers exceptions and special rules applicable to certain college students and military personnel and their spouses.