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Author: LukeB546 Add to my Favorite Fools Ignore this person (you won't see their posts anymore) Number: of 121482  
Subject: 2009: Part-Year Resident NY + Nonresident MA Date: 4/10/2010 10:25 PM
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Hi,

Is the following valid?

By the way, I was born, raised, and went to college in NY, and have done nothing official to sever residency ties with the state... other than begin graduate school in MA and live in the school's graduate dorms.

2009: Part-year resident in NY for the first 2/3 of the year, then a nonresident in MA for the last 1/3.
2010: Nonresident in MA for the first 1/2 of the year, then a part-year resident in MA for the second 1/2 of the year after renting my own apartment (and a full-year resident starting in 2011).

If I call myself a part-year resident of NY for 2009, then neither NY nor MA can tax my graduate stipend, which is on a 1099-G as a taxable grant (which is unearned income), and technically not sourced from either state (because it doesn't require any rendition of services and doesn't qualify me as an employee).

So, is it valid to live a tax year as only a part-year resident and a nonresident, without full-residency in the background?

Thanks.
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Author: irasmilo Big gold star, 5000 posts Old School Fool Add to my Favorite Fools Ignore this person (you won't see their posts anymore) Number: 110068 of 121482
Subject: Re: 2009: Part-Year Resident NY + Nonresident MA Date: 4/10/2010 10:46 PM
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So, is it valid to live a tax year as only a part-year resident and a nonresident, without full-residency in the background?

No. You are always a resident of one state and sometimes you can be a resident of more than one state simultaneously. You need to review each state's rules for determining residency.

From what you've written, you are still a resident of NY. Your NY residency won't end until you move from NY with no intention of returning to NY. This will be evidenced by such actions as changing your driver's license, voting registration, banking and other connections (doctors, etc.). It's not somenthing you can just decide so as to reduce tax liabilities.

I don't know the MA rules for residency intimately, but it's possible that MA may also consider you a resident based on your physical presence in the state for more than a certain number of days. If so, you will file resident returns in both states and pay state income tax to both.

Ira

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Author: LukeB546 Add to my Favorite Fools Ignore this person (you won't see their posts anymore) Number: 110069 of 121482
Subject: Re: 2009: Part-Year Resident NY + Nonresident MA Date: 4/10/2010 11:50 PM
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Hi Ira,
Thanks again for your help.
Luke

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