Travel nurses, contractors on assignment and anyone working in New York while keeping a home in another state usually file a New York nonresident return. Whether you also count as a New York resident depends on two specific tests.
Book a Free 15-Minute ConsultationDomicile: your permanent home, the place you intend to return to. New York looks at your home, where you spend time, active business ties, family, and where your most important belongings are. Changing domicile takes more than a new address.
Statutory residency: even if your domicile is in another state, New York treats you as a full-year resident if you maintain a permanent place of abode in New York for substantially all of the year and spend more than 183 days here. Both parts have to be true. A room in a friend's apartment, a short-term furnished rental or hospital housing may or may not count as a permanent place of abode, depending on the facts.
A nonresident files Form IT-203 and pays New York State tax only on New York-source income, such as wages for work done in New York. Nonresidents do not pay New York City resident income tax, even if they work in Manhattan every day. Your home state may tax the same wages and give you a credit for the New York tax.
Housing and meal stipends are tax-free only if you have a real tax home that you keep paying for while you travel. Without one, the IRS treats the stipends as taxable wages. We review your situation before you file.
| Payroll | $275/mo incl. 1 employee, + $15 each additional |
| Payroll problem fix (late 941 / NYS-45, missed deposits) | review $350, catch-up starting at $750 |
| Quarterly estimated tax plan | starting at $200 a year |
| Bookkeeping | starting at $300/mo |
| Bookkeeping + Payroll | $475/mo incl. 1 employee, + $15 each additional |
| Business tax return | starting at $1,000 |
| Personal tax return | starting at $300 |
| Entrepreneur Starter Kit | $1,500 one time |
| Tax debt review (IRS or NY) | $400, credited toward the fix |
Tax returns and bookkeeping are "from" prices. You get an exact quote in writing before any work starts. Full price list
Not automatically. You are a statutory resident only if you also maintain a permanent place of abode in New York for substantially all of the year. If you do not, you file as a nonresident and pay New York tax on your New York wages only.
No. New York City resident income tax applies only to people who live in the city. Nonresidents pay New York State tax on New York-source income.
Form IT-203, the New York nonresident and part-year resident return, along with your federal return and usually your home state's return.
Personal returns start at $300. A nonresident or residency review is quoted after we look at your documents, and you get the exact price in writing first.
Usually no. A nonresident files Form IT-203 and owes New York tax only on New York source income, such as wages for work done in New York. Gains from stock and from real estate in another state are not New York source income, but they do count in your federal income, which sets the rate applied to your New York wages. If you spend more than 183 days here and keep a permanent place of abode in New York, you can become a statutory resident, so that needs review.
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