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This entry was published on 2014-09-22
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SECTION 1327
Change of resident status during year
Tax (TAX) CHAPTER 60, ARTICLE 30-A
§ 1327. Change of resident status during year. (a) General. If an
individual changes his status during his taxable year from city resident
to city nonresident, or from city nonresident to city resident, he shall
file one return as a city resident for the portion of the year during
which he is a city resident, and a return under a local law authorized
by article thirty-B of this chapter for the portion of the year during
which he is a city nonresident, subject to such exceptions as the state
tax commission may prescribe by regulation.

(b) Trusts. If the status of a trust changes during its taxable year
from city resident to city nonresident, or from city nonresident to city
resident, the fiduciary shall file one return as a city resident trust
for the portion of the year during which the trust is a city resident
trust, and a return under a local law authorized by article thirty-B of
this chapter for the portion of the year during which the trust is a
city nonresident trust, subject to such exceptions as the state tax
commission may prescribe by regulations.

(c) Computation of net state tax. When an individual or trust changes
resident status during the taxable year, the net state tax shall be the
net state tax determined as if such individual or trust were a state
resident for the entire taxable year, multiplied by a fraction the
numerator of which is such individual's or trust's New York adjusted
gross income for the period of residence, computed as if the taxable
year for federal tax purposes were limited to the period of residence,
and the denominator of which is such individual's or trust's New York
adjusted gross income for the entire taxable year. For purposes of the
preceding sentence, New York adjusted gross income means New York
adjusted gross income determined under article twenty-two of this
chapter.