katiej_1958[at]yahoo.com (Katie Jaques) wrote:
- quote -

Oops, typo (twice <G> ). 183 days, not 180.

Katie in San Diego

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"Brian Devlin" <bdevlin3[at]cox.net> wrote:

- quote -

It depends <G> .

She is a resident of NY if she (1) maintains a permanent
place of abode there and (2) spends more than 180 days of
the taxable year in the state. If she lives in a dorm room
rented on a semester or school-year basis, she's not a
resident even if she is there for more than 180 days. On
the other hand, if she lives in a rented apartment that is
maintained even when school is not in session, she probably
is a NY resident.

She is not a part-year resident of one state and part-year
resident of the other; neither state's law provides for such
a situation. It is possible that she is a full-year
resident of both states.

If that is the case, then each state will tax 100% of her
income and give her credit for the tax she paid to the other
state on the compensaton she earned there.

If she has income from intangibles (interest, dividends,
stock sales), generally neither state will allow credit for
the tax paid to the other on that income. However, I
believe RI has a provision that protects its domiciliaries
from double taxation in that case.

Katie in San Diego

The foregoing is intended for educational purposes only and
does not constitute legal or professional advice.

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My daughter's permanent home is in RI. She currently
attends college in Elmira, NY. She works in both RI and NY,
and pays income taxes to both states. Is she considered a
resident, part time resident, or non- resident of NY?

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