Breaking New York Residency?

Question

I moved to the UK 2 years ago and am still paying New York taxes every year. I was told that I can avoid this by filling out a form to declare that I am no longer a resident of New York. I have been all over the web to try and find this form and no luck. Can anyone help me? Even my accountant didn't know (maybe time to get a new accountant :-)

Answer 1

I believe that NY uses a fairly standard definition of residency. Your are a resident until the time when you leave the state with no intention of returning there to live. To determine if you have left, they will look at all the facts and circumstances, including where you own property, where you have a drivers license, and where you register to vote. Note: you are entitled under Federal law to vote in Federal elections in your last state of residence if you have no current residence, and no assumption of continued residence can be made from exercising this right.

You don't need to fill out any special form, except that for the year your residence ends, you need to fill out your NY tax forms as a part-year resident. Thus you file form IT-203, Nonresident and Part-Year Resident Income Tax Return. If you were a NY City or Yonkers resident, you also need to file IT-360.1, Change of City Resident Status.

Answer 2

I'm not aware of any special form. You would need to look at NY rulings that cover moving into and out of NY. Generally, you would not be able to say you have moved out of NY when you move overseas. They will look at where you own property, where is your drivers license issued, where are you registered to vote, where is you bank and investment accounts and where do you move upon your return to the states. I you answer NY to such questions they are going to consider you a NY taxpayer.

Answer 3

did you try irs.gov?