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Hi all,

Was a summer associate for a NYC firm in 2014. Lived in NYC via summer housing for about 2 months but continued paying rent where I normally lived. Am now getting ready to file my NY tax return. Does my time in NYC make me a "part-time NYC resident" subject to NYC taxes? Am wondering because if this is the case then I go from receiving a decent state tax return to actually owing.

Anyone with any thoughts or experiences about this would be greatly appreciated.

Check with your office manager and or/payroll department. They will know the answer.

MAapplicant wrote:Hi all,

Was a summer associate for a NYC firm in 2014. Lived in NYC via summer housing for about 2 months but continued paying rent where I normally lived. Am now getting ready to file my NY tax return. Does my time in NYC make me a "part-time NYC resident" subject to NYC taxes? Am wondering because if this is the case then I go from receiving a decent state tax return to actually owing.

Anyone with any thoughts or experiences about this would be greatly appreciated.

Are you talking about state or local tax? Your post seems ambiguous. You owe NY taxes regardless of your state of residency, but you don't owe NYC taxes unless you actually resided in the city (which ostensibly you did not).

Anonymous User wrote:

MAapplicant wrote:Hi all,

Was a summer associate for a NYC firm in 2014. Lived in NYC via summer housing for about 2 months but continued paying rent where I normally lived. Am now getting ready to file my NY tax return. Does my time in NYC make me a "part-time NYC resident" subject to NYC taxes? Am wondering because if this is the case then I go from receiving a decent state tax return to actually owing.

Anyone with any thoughts or experiences about this would be greatly appreciated.

Are you talking about state or local tax? Your post seems ambiguous. You owe NY taxes regardless of your state of residency, but you don't owe NYC taxes unless you actually resided in the city (which ostensibly you did not).

I am talking about local taxes. I thought that my 60 days in NYC would have made me a "part-time New York City resident," which would subject me to local taxes (i.e. NYC taxes). However, now that I am reading the definition of "resident" (you are a resident if your domicile is New York City) and "domicle" (the place you intend to have as your permanent home; or where your permanent home is located; or the place you intend to return to after being away), I do not think I was a NYC resident. Agree?

NYC SA from last summer. You're not an NYC resident unless either (1) your domicile is NYC (it's not) or (2) you keep a permanent abode 11 months out of the year AND spend 184 days in the city. Even if that "and" were an "or" (it's not), you still weren't there for 184 days.

Importantly, I made this decision before the summer -- I checked "non-resident" on whatever the NYC equivalent is for a W-2. If you had NYC taxes withheld in your paycheck (you'll have to look), then you'll want to file in order to try and get it refunded. If you never had it withheld, no need to file -- I can promise you're not a resident.

gchatbrah wrote:NYC SA from last summer. You're not an NYC resident unless either (1) your domicile is NYC (it's not) or (2) you keep a permanent abode 11 months out of the year AND spend 184 days in the city. Even if that "and" were an "or" (it's not), you still weren't there for 184 days.

Importantly, I made this decision before the summer -- I checked "non-resident" on whatever the NYC equivalent is for a W-2. If you had NYC taxes withheld in your paycheck (you'll have to look), then you'll want to file in order to try and get it refunded. If you never had it withheld, no need to file -- I can promise you're not a resident.

Thank you so much!

I am a NYC resident. Do I need to pay double tax for my CA summer income?