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New York and Statutory Residency Under the states provisions, a non-resident who maintains a permanent place of abode within the state for greater than ten months of the year and is physically present for more than 183 days in the taxable year is considered a statutory resident.
If one of you was a New York State resident and the other was a nonresident or part-year resident, you must each file a separate New York return. The resident must use Form IT-201. The nonresident or part-year resident, if required to file a New York State return, must use Form IT-203.
You are a New York State resident if your domicile is New York State OR: you maintain a permanent place of abode in New York State for substantially all of the taxable year; and. you spend 184 days or more in New York State during the taxable year.
Dont confuse part-year residency with nonresidency. Part-year residents are usually those who actually lived in the state for a portion of the year, although there are some exceptions to this rule. A nonresident simply made income in the state without maintaining a home there.
Used by nonresident and part-year resident (Form IT-203) filers who need to report other New York State or New York City taxes, and tax credits other than those reported directly on Form IT-203. Attached to Form IT-203. The instructions for this form are found in Form IT-203-I.
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A Nonresident of New York is an individual that was not domiciled nor maintained a permanent place of abode in New York during the tax year. A Part-Year Resident is an individual that meets the definition of resident or nonresident for only part of the year.
Overview of New Yorks Nonresident Taxation Residents are taxable on one thing: Everything. Nonresidents, however, can be taxed only on income that is derived from or connected to New York sources.
Part-year residents are taxed on their income both inside and outside Canada (worldwide income) for the portion of the year that they are residents of Canada. They are taxed on Canadian-source income only, during the period when they are non-residents of Canada (ITA 114).

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