NYC Residency?

[nyskyline]

Hi everyone. My question is, if someone lives on long island, and commute to the city for all of the tax year, and move into NYC in September, are they a full year NYC resident? Would this be a part year NYC resident? I ask because the days count will be over 183 days since the commuting every day will count as NYC days correct? Or is the day count only used if you do not have a home in the city? This person has a home but wants to know if they should be allocating the NYC tax. Thanks !

 

[Cherie CPA @firm1040]

Hi
You're part-year resident for NYC you only count the days you lived there.