Thank you, appreciate the explanation.

Alex.

<< ================================================== ===== > << The foregoing is intended for educational purposes only > << and does NOT constitute legal OR professional advice. > << > << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org. > << Copyright (2006) - All rights reserved. > << ================================================== ===== >

agordon10[at]yahoo.com wrote:

- quote -

No. In order to be a resident of NY (or NYC), you must be
domiciled there OR both (a) maintain a permanent place of
abode there and (b) spend more than 183 days of the taxable
year there. You meet (a) but not (b). Therefore, you are
not a NY or NYC resident based on the facts you stated.

That's the good news. Here's the bad news: Because you
worked in NY, you are subject to NY income tax on your NY
source income. All of your compensation from your NY-based
employer, including what you were paid for work performed at
your home in Illinois, is NY source income subject to state
(but not city) income tax. (If you worked at a location of
your employer's in Chicago, rather than at your home, this
rule probably would not apply to you.) Illinois will give
you credit for the tax you pay to NY on the amount you
earned by working in NY, but not for the tax you pay to NY
on the amount you earned by working in Illinois.

Katie in San Diego

<< ================================================== ===== > << The foregoing is intended for educational purposes only > << and does NOT constitute legal OR professional advice. > << > << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org. > << Copyright (2006) - All rights reserved. > << ================================================== ===== >

I looked through NY tax forms, but still confused whether I am
considered NYC or
NY state resident for the tax purposes.

I work for a NYC-based company, but physically have been present
less than half a year in New York and worked the rest of the time
remotely from Chicago. However, I did maintain a rental apartment
in New York City for about 8 months in 2005, this was cheaper than
staying in the hotel during my visits to the city.
So we have
* physical presense less than 183 days
* rental apartment.

Does this make me a NY state and NYC resident?

Thanks.

<< ================================================== ===== > << The foregoing is intended for educational purposes only > << and does NOT constitute legal OR professional advice. > << > << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org. > << Copyright (2006) - All rights reserved. > << ================================================== ===== >