On Dec 2, 9:21 am, "payton....[at]gmail.com" <payton....[at]gmail.comwrote:
- quote -


You should file as a nonresident in NY and NYC. You'll get your NYC
withholding back.

However, if you were a statutory resident of NYC, Michigan would give
you credit for the NYC tax. Of course, the total credit you get from
Michigan would not be more than the Michigan tax on the "double taxed"
income.

Katie

The foregoing is intended for educational purposes only and does not
constitute legal or professional advice. Nothing contained herein is
intended to be used, or can be used, to avoid penalties that may be
imposed under federal or any state law.

On Nov 30, 7:30 pm, Katie <katiej_1...[at]yahoo.com> wrote:
- quote -

Wow, thanks alot of the great and though explanation. Your assumptions
about me were all correct, I didn't maintain any permanent resident
while in NY or CA, always either subletting or living in dorms. I
simply filed NY state and city taxes just because I assumed I had to
do so and my parents and me do our taxes ourselves without the help of
an accountant. Even though these were all internships, they were at
major investment banks so my salary was significant enough that I
probably would have received a much higher return had I filed as a MI
rather than NY/NYC resident.

One question I still have is regarding my current internship. I again
wrote down my temp NYC address for the tax withholding so I'm getting
taxed for NYC also. Will the city tax still get credited toward my MI
return or is the tax money pretty much lost?

Thanks again for all your help!

On Nov 29, 2:54 pm, "payton....[at]gmail.com" <payton....[at]gmail.comwrote:
- quote -

I gather you have no income other than your earnings (IOW, you're not
a trust fund kid <G> ).

Depending on your living arrangements while you were going to school
in NY, it probably was never necessary for you to file as a NY state
or NYC resident. Of course, your earnings there were subject to NY
state tax anyway, but nonresidents are not subject to the NYC
individual income tax. Even though you spent more than 183 days of
each year in NY, your domicile probably remains in MIchigan and you
may not have maintained a permanent place of abode in NY. If you were
living in a dormitory or an apartment rented on a short-term lease,
and were in NY only for the purpose of completing a degree program
that would take a limited time to finish, you probably were never a NY
resident for tax purposes.

You should file a nonresident NY state return for 2007, and not file
as a NYC resident. If NY asks questions about your residence status,
you respond that you did not maintain a permanent place of abode in
the state or the city and were present there for less than 183 days in
2007.

You are probably still domiciled in Michigan, and under Michigan law
you are still a tax resident. You should file as a full-year Michigan
resident and claim a credit for the tax you pay to NY on your NY
source income, whether you file in NY as a resident or as a
nonresident.

Unless you have moved to California with the intention of making it
your permanent home, your domicile remains in Michigan. If you are in
California only for the temporary purpose of completing a graduate
degree program, and intend to leave the state when that is
accomplished, you are not a California resident. (California defines
a resident as anyone who is present in the state for a purpose that is
not temporary or transitory; there is no 183-day rule.) Since you had
no earnings in California in 2007, and you are a nonresident, you do
not have a California filing requirement for 2007.

Of course, if I've misinterpreted your facts, you could be in
California for a purpose that is not temporary or transitory and
therefore be a resident. (You could be a California resident under
California's rules and still be a Michigan resident under Michigan's
rules.) However, if you had no income during the part of the year
that you were a resident, you have no tax liability. You may be wise
to file a nonresident California return just to start the running of
the statute of limitations.

Katie in San Diego

The foregoing isintended for educational purposes only and does not
constitute legal or professional advice. Nothing contained herein is
intended to be used, or can be used, by any person to avoid penalties
that may be imposed under federal or any state law.

<payton.ong[at]gmail.com> wrote in message
news:41218bf1-93b6-48f8-8808-69bc321b36e0[at]g30g2000hsb.googlegroups.com...
- quote -





Check the NY residency rules.
I think that if you maintain a residence in NY, you only have to be present
in NY for 30 days.





___________________________________
<<< Benjamin Yazersky, CPA [NJ & NY] > > -----> real address on hobokeni or hobokenx <-----





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I've searched this forum regarding my situation and found postings
relavent to information I need, but alot more complicated than I'm use
to. I've ony been doing taxes for a few years and have very limited
knowledge and have always filed the simpliest forms since I'm still a
student/dependent of my parents. Basically this is my situation:

My permanent address is in Michigan, but I went to college in New
York. During college, I had some summer internships so I just filed
New York City/State full time resident taxes since I lived there for
pretty much the entire year, all while my parents still claimed me as
a dependent. Now, I'm in grad school in California but I've been
working at an internship in New York again for the fall. In total, I
would have worked in New York for in total ~5 months, spent ~1 month
in Michigan before starting school, and ~6 months in California as a
student, not working at all for 2007. Basically, I'm just wondering if
I can file taxes as a Michigan resident while filing a part-time
resident for New York (I believe to qualify as full time resident you
have to be living in NY for 6+months). If so, can I still get credit
for the taxes I paid to New York State/City, similar to how people who
live in NJ but work in NY do their taxes?

Thanks in advance for advice.