N.Y.
Tax Law Section 1305
City resident and city nonresident defined
Mentioned in
New York State: Guidance on New York City passthrough entity tax for 2022-2023
KPMG, November 21, 2022
(a)
City resident individual. A city resident individual means an individual:(1)
who is domiciled in the city wherein the tax is imposed, unless (A) the taxpayer maintains no permanent place of abode in the city, maintains a permanent place of abode elsewhere, and spends in the aggregate not more than thirty days of the taxable year in the city, or (B) (i) within any period of five hundred forty-eight consecutive days the taxpayer is present in a foreign country or countries for at least four hundred fifty days, and(ii)
during such period of five hundred forty-eight consecutive days the taxpayer, the taxpayer’s spouse (unless the spouse is legally separated) and the taxpayer’s minor children are not present in the city for more than ninety days, and(iii)
during any period of less than twelve months, which would be treated as a separate taxable period pursuant to section thirteen hundred seven, and which period is contained within the period of five hundred forty-eight consecutive days, the taxpayer is present in the city for a number of days which does not exceed an amount which bears the same ratio to ninety as the number of days contained in that period of less than twelve months bears to five hundred forty-eight, or(2)
who maintains a permanent place of abode in such city and spends in the aggregate more than one hundred eighty-three days of the taxable year in such city, whether or not domiciled in this city for any portion of the taxable year, unless such individual is in active service in the armed forces of the United States.(b)
City nonresident individual. A city nonresident individual means an individual who is not a resident of such city or the state of New York.(c)
City resident estate or trust. A city resident estate or trust means:(1)
the estate of a decedent who at his death was domiciled in such city, (2) a trust, or a portion of a trust, consisting of property transferred by will of a decedent who at his death was domiciled in such city, or(3)
a trust, or a portion of a trust, consisting of the property of: (A) a person domiciled in such city at the time such property was transferred to the trust, if such trust or portion of a trust was then irrevocable, or if it was then revocable and has not subsequently become irrevocable; or (B) a person domiciled in such city at the time such trust or portion of a trust became irrevocable, if it was revocable when such property was transferred to the trust but has subsequently become irrevocable. For the purposes of the foregoing, a trust or portion of a trust is revocable if it is subject to a power, exercisable immediately or at any future time, to revest title in the person whose property constitutes such trust or portion of a trust and a trust or portion of a trust becomes irrevocable when the possibility that such power may be exercised has been terminated.(d)
City nonresident estate or trust. A city nonresident estate or trust means an estate or trust which is not a resident of such city.
Source:
Section 1305 — City resident and city nonresident defined, https://www.nysenate.gov/legislation/laws/TAX/1305 (updated Apr. 27, 2018; accessed Dec. 21, 2024).
