![]() Domicile. Your domicile is: the place you intend to have as your permanent homewhere your permanent home is locatedthe place you intend to return to after being away (as on vacation, business assignments, educational leave, or military assignment) You can only have one domicile. Your New York domicile does not change until you can demonstrate that you have abandoned your New York domicile and established a new domicile outside New York State. For more information, see the instructions for Form IT- 2. Form IT- 2. 03. Permanent place of abode. In general, a permanent place of abode is a residence (a building or structure where a person can live) that: you maintain, whether you own it or not, andis suitable for year- round use. A permanent place of abode usually includes a residence your spouse owns or leases. For more information, see Tax Bulletin Permanent Place of Abode (TB- IT- 6. ![]() Rules for undergraduate students. Resident. You're a New York State resident for income tax purposes if: your domicile is New York State (see Exception below); oryour domicile is not New York State but you maintain a permanent place of abode in New York State for more than 1. New York State during the tax year. Rules for military members and their spouses. Exception: If your domicile is New York but you meet all three of the conditions in either Group A or Group B, you are not a New York State resident. Group AYou did not maintain any permanent place of abode in New York State during the tax year; and. You maintained a permanent place of abode outside New York State during the entire tax year; and. You spent 3. 0 days or less (a part of a day is a day for this purpose) in New York State during the tax year. Group BYou were in a foreign country for at least 4. You, your spouse (unless legally separated) and minor children spent 9. New York State during this 5. During the nonresident portion of the tax year in which the 5. New York State for no more than the number of days which bears the same ratio to 9. ![]() The following formula illustrates this condition: number of days in the nonresident portionx. New York State. 54. Nonresident You're a New York State nonresident if you were not a resident of New York State for any part of the year. Part- year resident. You're a New York State part- year resident if you meet the definition of resident or nonresident for only part of the year. New York City and Yonkers. For the definition of a New York City or Yonkers resident, nonresident, and part- year resident, see the definitions of a New York State resident, nonresident, and part- year resident above and substitute New York City or Yonkers in place of New York State. Any part of a day is a day for this purpose. ![]() ![]()
ALTERNATIVE TO INCARCERATION (ATI) PROGRAMS. The Extended Willard program is New York State’s latest entry in the growing number of. Willard Drug Treatment Campus – New York. New York State Prisons. Willard Drug Treatment Campus Links. Willard, Willard Drug Treatment Campus.
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