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Category: New York

New York Military Filing Information

The following definitions will help you determine your resident status for income tax purposes. To determine your resident status, you have to consider where your domicile was and where you maintained a permanent place of abode during the tax year. In general, your domicile is the place that you intend to have as your permanent home. Your domicile is, in effect, where your permanent home is located. It is the place you intend to return to after being away (as on vacation abroad, business assignment, education leave, or military assignment).

You can have only one domicile:
Your New York domicile does not change until you move to a new location and definitely intend to make your permanent home there. If you move to a new location but intend to stay there only for a limited amount of time (no matter how long), your domicile does not change. Military assignments do not affect your domicile. If your permanent home (domicile) was in New York State when you entered the military, you are still domiciled in New York State even if you are presently assigned to duty in another state or country. A permanent place of abode is a residence (a building or structure where a person can live) that you permanently maintain, whether you own it or not, and usually includes a residence your husband or wife owns or leases.

The determination as to whether an individual in the military maintains a permanent place of abode outside New York State does not depend solely upon whether the individual lives on or off a military base. This is only one of many factors to be considered in determining whether a permanent place of abode is being maintained outside New York State. Other factors include the type and location of quarters occupied by the individual and members of the individual’s immediate family, as well as how and by whom such quarters are maintained. Barracks, bachelor officers’ quarters, quarters assigned on vessels, or any structure that contains only bachelor/bachelorette-type quarters and does not contain facilities ordinarily found in a dwelling (such as facilities for cooking or bathing) generally do not qualify as permanent places of abode maintained by an individual in the military. If an individual in the military maintains a place of abode outside New York State, it will not be considered permanent if it is maintained only during a temporary duty assignment.

Resident
If your permanent home (domicile) was in New York State when you entered the military but you were later assigned to another state or country, your domicile does not change. You are still a New York State resident and must file a resident return and pay any tax due.

Non-resident:
If your domicile was not New York State when you entered the military and you were later assigned to active duty in New York State, you do not become a New York State resident even if you establish a permanent place of abode here. You are a nonresident and your military compensation is not subject to New York State income tax. However, other income that you receive from New York State sources while you are a nonresident may be subject to tax. If you have a civilian job in New York State during your off-duty hours, the income you receive is subject to income tax. Income or gain from property located in New York State, or from a business, trade, or profession carried on in New York State, is also subject to tax.

Spouses
The Military Spouses Residency Relief Act of 2009 (MSRRA) (Public Law 111-97) provides that the spouse of a servicemember cannot lose or acquire a residence or domicile for income tax purposes when he or she is present in any tax jurisdiction of the United States solely to be with the servicemember in compliance with the servicemember’s military orders. In accordance with the MSRRA, if you and your servicemember spouse were residents or domiciliaries in a state other than New York State prior to being located in New York, and you are present in the state solely to be with your servicemember spouse who is in the state in compliance with his or her military orders, you will not be considered a resident of New York State for income tax purposes even if you establish a permanent place of abode here. You are a nonresident. Furthermore, under MSRRA, your income earned in New York State, as described on page 9, is not subject to New York State income tax. Previously, only the nonresident servicemember’s military income was exempt from taxation. However, if a servicemember enters New York State in compliance with military orders and marries a New York State resident, the spouse will continue to be considered a resident since the spouse was a resident prior to the marriage and did not enter New York State for the sole purpose of being with the nonresident servicemember as required under the MSSRA. The spouse would continue to be a New York State resident for personal income tax purposes until such time as he/she becomes a resident and establishes a domicile with the nonresident servicemember in a home state other than New York State.

If your domicile was not New York State when you entered the military and you were later assigned to active duty in New York State, you do not become a New York State resident even if you establish a permanent place of abode here. You are a nonresident and your military compensation is not subject to New York State income tax. However, other income that you receive from New York State sources while you are a nonresident may be subject to tax. If you have a civilian job in New York State during your off-duty hours, the income you receive is subject to income tax. Income or gain from property located in New York State, or from a business, trade, or profession carried on in New York State, is also subject to tax.

Combat Pay
Military personnel serving in a combat zone, qualified hazardous duty area, or contingency operation:

If you are a member of the armed forces or support personnel who served or are currently serving in a combat zone or qualified hazardous duty area (hereafter: ), or are serving in a contingency operation deployed outside the United States, the following New York State tax relief provisions are available to you.

Extension of time to file
The deadline for filing your New York State income tax return and paying your tax is extended (without requesting an extension of time to file or to pay and with no penalty or interest charges) for at least 180 days* after the later of:

• the last day you are in a combat zone or serve in a contingency operation (or the last day the area qualifies as a combat zone or the operation qualifies as a contingency operation), or
• the last day of hospitalization inside or outside New York State as a result of injury received while serving in a combat zone or contingency operation.

*In addition to the 180 days, your deadline to file and to pay is further extended by the number of days you have available to file your New York State return when you enter the combat zone or begin serving in a contingency operation.

For more information on Military Personnel Filing and Benefits click here