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@sjrcpa wrote:

I think you're in danger of blowing the FL residency. NY nontaxability of military wages if you file as part year NY resident.

Going down your path he will be a NY resident for 2021.

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I agree with Susan.  Filing a NY PY resident return likely shows intent to change residency.  I would file a NY NR return.  I don't know that you can get around NY tax on NY source income even with Military Residency Relief.