When is a resident in New York City exempted from paying income tax?
A person who is domiciled in New York City is considered a resident. He/she is liable, under section 605(b)(1)(A) of the Tax Law, to pay income tax. A resident is exempted from paying tax if he/she did not have a permanent place of abode in New York City, did not maintain a permanent place of abode elsewhere and only spent 30 days or less in New York City. A resident is also exempted if he/she spent at least 450, out of 548 consecutive days, abroad. For the 548 days he/she was only present in New York City for only 90 days or less and his/her spouse spent was only present in New York City for only 90 days or less in a permanent place of abode maintained by the taxpayer.
