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Which state to use for tax purposes?

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Level 2

I have a client that has a house in NY (primary) and a home in PA (vacation). As of March, he has been living in his PA home. He still works in NY (remotely) and goes to NY to check on the home once a week. He hasn't updated anything to the PA address; license, bank account, registered cars. He plans on moving back to NY once the pandemic is over, whenever that may be. Will I be making him a nonresidence of NY when tax time comes or will he still be considered a resiednce since he maintains a home there. 

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6 Replies 6
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Level 11
Level 11

Your tax home is the general area of your main place of business, employment, or post of duty, regardless of where you maintain your family home. Your client is also still a resident of NY.

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Level 2

Thank you. I know there is a 183 day rule. Wouldn't that then cause him to be considered a resident of PA?

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Level 11
Level 11

You stated he goes back to NY every week, so he has not been away from his resident for the 183 day rule. Although the rules vary among states, generally speaking, most states define a “resident" as an individual who is in the state for other than a temporary or transitory purpose

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Level 2

He goes back one day out of the week to check on the house. Besides that he is in PA. 

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Level 15

It could be possible for him to be a resident of both NY and PA for tax purposes.


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Level 11
Level 11

As @sjrcpa replied, he could be considered a duel resident, but you stated that he is in Pa only temporary. I don't know how Pa works, but most states do not consider you a resident if you are there only temporarily.