Calling income tax gurus?

dstark
Mon, 25 Apr 2016 17:36:44 +0000

https://www.tax.ny.gov/pubs_and_bulls/tg_bulletins/pit/permanent_place_of_abode.htm

In general, a permanent place of abode is a residence (a building or structure where a person can live) that:

you maintain, whether you own it or not; and
that is suitable for year-round use.
It is possible for you to have more than one permanent place of abode. Additionally, a permanent place of abode generally includes a residence your spouse owns or leases.

A structure that is not suitable for year-round use and that you use only for vacations is not a permanent place of abode. Also, a barracks or any structure that does not contain facilities ordinarily found in a dwelling, such as facilities for cooking, bathing, etc., is not generally considered to be a permanent place of abode.

What does maintaining a permanent place of abode mean?

You are maintaining a permanent place of abode if:

the place of abode meets the physical characteristics described above; and
you maintain it for substantially all of the tax year (disregarding small portions of the year).
You maintain a place of abode by doing whatever is necessary to continue your living arrangements in that place. In most cases, this means that you own or lease the place where you live. However, if you do not own or lease the place where you live, you are considered to be maintaining it if you are making contributions to the household, in the form of money, services, or other contributions.

If you maintain a place of abode that meets the physical characteristics described above, and you can stay there whenever you want, you are maintaining a permanent place of abode, even if you only stay there occasionally.

Generally, you maintain a permanent place of abode for substantially all of the tax year if you maintain it for more than eleven months during the year. Examples of instances when you may not be maintaining a place for more than eleven months are when:

you first lease or purchase a place of abode during the tax year; or
you terminate the lease or sell a place of abode during the tax year.

https://www.tax.ny.gov/pit/file/do_i_need_to_file.htm

@lia_b, are you going to file your federal income taxes married but separately? Or are you going to file a joint return with your husband?