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Hi and welcome to Just Answer!The first step would be to determine if you are a resident of NY for tax purposes - and if you moved out of NY - you need to determine the date on which your residency changed. That is the first step. Based on your residency - you will determine which state to file income tax returns.
The difference is - if you are a nonresident of NY - you are subject to tax on your New York source income. However - if you are a resident of NY - you are subject to tax on all your worldwide income.Also nonresidents and residents are filing different tax forms.You may file a joint federal tax return regardless of your residency. If you are married and filing a joint federal income tax return but one spouse is a New York State resident and the other is a nonresident or part-year resident, you are required to file separate New York State returns.
Here is my question. i got married in Jan 1st 2012, my marriage certificate showing I'm living MA with my husband. Also my husband added me into the deed of his house in MA. So for this two things that could proval that i'm a resident of MA. right?
As you might know - each state have different rules for determine the residency. Based on your information - you are a resident of MA.However - we also need to verify with NY rules...You're a New York State resident for income tax purposes if:•your domicile is New York State (see Exception below); or•your domicile is not New York State but you maintain a permanent place of abode in New York State for more than 11 months of the year and spend 184 days or more in New York State during the tax year.
Yes. we will fill joining taxes to new york state and MA state. but should we fill new york city taxes or not.
So - the question to you - did not maintain any permanent place of abode in New York State during the tax year?
Because we had a 6 months sublease with my friend to his apt between Apr 1st to Oct 31st 2012, before Apr 1st and after Oct 31st, we don't have any lease with this apt, we just pay cash and rent the apt month by month.
The accountant on this website said since we had a 6 months sublease on apt, then we own 6 months new york city taxes
So far that fact may be treated as you DID maintain a permanent place of abode in New York State during the tax year - correct?
but my accountant said even we had 6 months sublease in nyc, we are still resident of MA, so don't need to pay to new york city, but pay new york state and MA.
You replied - yes - correct?Because you maintained a permanent place of abode in New York State during the tax year - you are considered NY resident for tax purposes - and should file NY tax return as a resident.
The first step would be to determine if you are a resident of NY for tax purposes - and if you moved out of NY - you need to determine the date on which your residency changed. That is the first step. Based on your residency - you will determine which state to file income tax returns.I think we determined that you are a resident of NY - is that correct - or we need to determine that again?
I'm MA resident after Jan 1st 2012, but i do work in nyc commercial real estate, i don't get salary, but only get commission.
Let talk about NY residency only - we will discuss MA residency requirements after that - let do step by step.
According to NY regulations - you're a New York State resident for income tax purposes if:•your domicile is New York State; or•your domicile is not New York State but you maintain a permanent place of abode in New York State for more than 11 months of the year and spend 184 days or more in New York State during the tax year.Based on that definition - we need to determine - if you are NY resident or not.I asked you above - did not maintain any permanent place of abode in New York State during the tax year?You replied - yes - correct?Because you maintained a permanent place of abode in New York State during the tax year - you are considered NY resident for tax purposes - and should file NY tax return as a resident.
is that correct - or we need to determine that again?
I don't have permanent place in new york city. we just have 6 months sublease to an apt in new york city from Apr 1st to Oct 31st of 2012, that's it.
i do spend more than 184 days in new york city in 2012.
Do you own or rent that apartment?
i do not own the apt. I only had sublease for 6 months period time, after that we just pay in cash to rent the apt, but no lease on it, month by month.
how this apartment is used? do you live there?
yes i live at apt month by month, no lease after that 6 month sublease with my friend. I go back to MA very often, and my husband came to nyc once a while.
If you live in this apartment - that is your permanent place of abode in New York State. Regardless of type of your lease contact - so based on your information - you are a resident of NY.I am not clear why do you stated "I don't have permanent place in New York city" - that seems contradicts with other facts you provided...Did you moved to NY on Apr 1 or you lived in NY before that? Where did you live before Apr 1?
I lived in nyc for years, and i did pay new your state and nyc taxes, until i got married in Jan 1st 2012, i moved to MA, but still work in nyc, that's why i still rent the apt from friend. The really issue is to find out either I'm resident of MA or NY. Because I have marriage certificate and deed to prove that i live in MA when I got married and have a permanent house which is my husband in MA, he added me into the deed of his house. I do live in nyc as well, because i work in nyc as self-enployee, i don't get pay by saray, only from commission on leasing offices. So my accountant said even we had a shorte term sublease in nyc, we are still resident of MA.
but another accoutnant from website said becuase i have 6 months lease to apt here in nyc, so I need to pay nyc taxes for this 6 months.
are you still there?
Based on your information - you was a resident of NY for years and still maintain a place of abode on the apartment - so far - nothing changed - and you still are a resident of NY.You may be a resident of several states - that is not exclusive - but so far - you are a resident of NY - and all your income is subject of NY taxes. I do not see any difference how you sign a lease - for six month or on the month-to-month basis - you still maintain a permanent place of abode in NY - and according to NY tax regulations - you are a resident of NY.
Based on our determination - you are subject of NY taxes for the whole year - not only for 6 month.
In additional - assuming that your spouse is NOT a resident of NY - you are required to file separate New York State returns. Still you may file a joint federal tax return with your spouse.
Thanks for your help. Even i have deed in MA for permanent house in MA and marriage certificate to show i live in MA that still not enough to show I'm resident of MA? I see people from NJ and CT working in nyc. They might have rent apt in nyc as well, but they only pay new york state taxes and NJ taxes, but not new york city taxes.
There are situations when people who actually live in NY, but do not disclose that information to NY taxing authorities and avoid NY taxes. That is not something I could not advise - but as you see that is possible.However - if taxing authorities will find out - there will be additional tax assessed plus penalty and interest charges.
i understood thank you so much for your help.
Sorry if you expected differently.
Thanks again for your help. Another question since I live in nyc for work, I do share the apt with other roommate, so I don't rent whole space for whole year, but only 6 months. does that make any difference?
The truth is I don't mind to pay both new york state and new york city and MA state taxes. i just wanted to have joint taxes with my husband. Because i'm working on the green card thing, it will help.
Since i'm new york resident. Do you think my husband could fill joint taxes return in new york state and new york city with me as well? I know he did not stay longer than 184 days in New York, but if we show 6 months lease, still could show he is resident. His business is in MA.
However, what i really wanted is to fill joint taxes returns together, doesn't matter in nyc or MA.
Do you think we could fill joint taxes together in new york state and new york city together? My husband might have to fill taxes in MA as well. Please let me know if it works, thanks!
Thank you so much for this.
i just wanted to make sure that i understood your point:
1. we fill joint taxes for federal new york state together
2. We fill joint taxes for MA together.
3. We fill taxes separately, i fill income taxes to new york city and my husband fill it in MA.
Is it correct?
Thanks for your help yesterday. i forward your suggestion above to my accountant.
He said everything is good, except no. 3 as you suggested. He can not fill joint tax in MA, because i'm a resident in NY, so he can not fill me into joint tax with my husband in MA.
He suggest what we could do is fill joint new york state taxes together, since my husband coming to nyc often.
i just wanted to get your opinion. Please let me know, thanks!
I sent your answer to my accountant, here is his answer as below:
Yes I see this and I get your point but you are not a resident of Mass since you did not spend more than 183 days in Mass. (I think) I understand that you can be a resident of Mass and NY if the laws are not consistent and each state goes on its own merit but you did not spend this amount of time in Mass. I thought you wanted to do this right? I see that your motivation is to file joint in each state and I believe that is not the correct way to file since you have residency in NY and not Mass based on each states laws.
i did not stay more than 183 days in Mass, that's true. So i can not be a resident of MA, right? I just wanted to double check. Thanks!
You are so right. i'm part of deed on my husband's house, so at this point, i'm a resident of MA.
So even i fill separately new york state and new york city taxes, but i still can fill joint taxes in MA, right?
But here is the situation, i got married in Jan 1st 2012, and then my husband added me into his deed probably after 2 or 3 months later, so looks like i don't have deed for entire taxes year.
Here is the recording information for the Deed. Recorded in Book 41318, Page 74 on May 2, 2012.
is that a problem?
Thanks for your help. Here is my thought, all I wanted to do this is try to make it looks good for immigration.
As you said i could be a resident of MA as well. So I could fill joint federal state taxes, fill marriage separately tax in ny and nyc and then fill joint tax in MA.
I would do that if this would help immigration more, as if i file joint tax in MA, i will have liability to response for my husband's tax if his new business is not doing well and couldn't pay tax, they will come to me to pay. So there is a risk to me on this.
My point is if i fill joint MA tax will make better on immigration, then i will do it, otherwise, I would just fill joint federal state tax and fill marriage separately tax in ny and nyc, and my husband fill in MA.
Please let me know what you think. Thanks!
So at this point, i would just fill joint Federal tax, and fill marriage separately in ny and nyc, he fill in MA. it's better not to fill joint tax in MA, since this is not going to help Immigration. Right?
OMG, so now i'm on the deed of the house in MA, so I have to fill joint MA, what happened if i didn't fill, as my accountant still believe that i'm not resident of MA.
I see, now I got you.
i would rather not to response his tax, even he has to pay more, he has to deal with it. i have very heavy tax to pay in ny.
My husband does have a lot of debt. But i have a writing agreement with him that any debts under his name, it's nothing to do with me, including credit cards, mortgages, loans and so on... Also i have double checked that even I'm on the deed, but i'm not responsible for any mortgages in his house, because it's under his name, so I think i'm protected from him.
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