Have a Tax Question? Ask a Tax Expert
These are two separate issues.As an US citizen - you generally required to report all your taxable income If you live abroad - you might qualify fro foreign earned income exclusion on your federal tax return.However - your state tax liability is based whether you are a resident of NY or a nonresident of NY.If you are a resident - you woudl be taxed on all your worldwide income.
Generally, if your domicile is not New York State you are considered a New York State nonresident. However, you are a New York State resident for income tax purposes if 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 (any part of a day is a day for this purpose) in New York State during the tax year.However, even if your domicile is New York State, you are not a resident if you meet all three conditions in either Group A or Group B as follows:Group A1. You did not maintain any permanent place of abode in New York State during the tax year; and2. You maintained a permanent place of abode outside New York State during the entire tax year; and3. You spent 30 days or less (a part of a day is a day for this purpose) in New York State during the tax year.Group B1. You were in a foreign country for at least 450 days during any period of 548 consecutive days; and2. You, your spouse (unless legally separated), and minor children spent 90 days or less in New York State during this 548-day period; and3. During the nonresident portion of the tax year in which the 548-day period begins, and during the nonresident portion of the tax year in which the 548-day period ends, you were present in New York State for no more than the number of days that bears the same ratio to 90 as the number of days in such portion of the tax year bears to 548.So far - if based on these rules - you think that you were a nonresident ion NY - your income is not taxes on the state level.Otherwise - you would be considered a resident of NY - and will be taxed on all your income.
Based on your information - your domicile is NOT New York State - so you are considered a New York State nonresident on the date you moved out. That date is generally the date when you terminated your lease (stop maintaining a permanent place of abode in New York State) and had NO intention to return back to NYS.
If you moved in the middle of the tax year - you will need to file NYS tax return as a part year resident for that tax year - and as a nonresident for all following years.Having NY drivers license woudl not make any difference in determination - but you woudl not be able to renew your drivers license and that fact might make NY taxing authorities to "think" that you are a NYS resident. So if you change your drivers license you could avoid possible questions regarding your residency.
Let me know if that answered your question.