Moving to New York City: residency checklist

Your domicile is the place you treat as your permanent home, so the new home has to be the one you really live in. States compare your homes: California's FTB lists the location of your principal residence as a factor, New York's Tax Department reviews the homes you keep and how you use each, and Utah's code compares the living accommodations you have in each state.

Keep as proof: Signed lease or deed, move-in date, and a first utility bill at the new address

File IRS Form 8822 for your home mailing address (the form's instructions say a change generally takes 4 to 6 weeks). USPS says mailers such as banks and government agencies do not forward sensitive mail like driver's licenses, voter registration, credit cards, bank statements or insurance papers, so change your address with each sender directly. Utah's code counts the address you list on mail and tax returns.

Keep as proof: Copy of Form 8822 with proof of mailing, plus address-change confirmations from your bank and insurers

California's FTB lists the state where you are registered to vote as a residency factor, and New York's guidelines look at where you are registered and whether you vote there, including in primary and local elections. The federal National Mail Voter Registration Form can report a change of address and asks for the address where you were registered before; follow your own state's instructions on it, because each state runs registration differently.

Keep as proof: Voter registration confirmation (card or online confirmation page)

Applies if you have children

States look at where your family lives. California's FTB lists the location of your spouse/RDP and children, New York's Tax Department says where minor children attend school can be one of the most important factors, and Utah's code counts where a dependent is enrolled in school.

Keep as proof: School enrollment confirmation and the first report card or school record showing the new address

California's FTB lists where your banks are and where your doctors, dentists, accountants and attorneys are. Not every state weighs these: Minnesota's statute says the Commissioner and courts may not consider where your attorney, CPA or financial adviser is or where you open accounts, and New York's guidelines call the mere location of bank accounts a non-factor. Treat this as supporting evidence, not proof on its own.

Keep as proof: New-patient and account-opening confirmations showing the new address

New York's guidelines list legal documents that name a place as your domicile or primary residence, such as a will, as a factor (a secondary one), and Utah's code counts asserting residency in a document you file with a court or government body. Ask your attorney to review your will, trust and powers of attorney so they match your move.

Keep as proof: Signed copies of the updated documents

iReside logs where you are every day, so you have auditable proof of the day you moved and of the days you spend in your old state. Day counts matter: Minnesota's statute requires adequate records of days spent outside the state, and New York's guidelines treat a diary or calendar as support for where you spent your time. Keep the record for as many years as your old state can still check.

Keep as proof: iReside day report for the year

Applies if you drive

Deadline: Within 30 days of becoming a New York resident

New York requires a new resident to exchange an out-of-state license within 30 days of becoming a resident, in person at a DMV office. The DMV also treats living in New York for 90 days as presumptive evidence that you are a resident.

Keep as proof: Copy of the new New York license (front and back)

Applies if you own a vehicle

Deadline: Within 30 days of becoming a New York resident

You must register your vehicle in New York within 30 days of becoming a resident, with proof of New York auto liability insurance. Put the 10-day inspection sticker on the vehicle when you enter New York (not before) and write in your entry date.

Keep as proof: New York registration and insurance card

Applies if you are a registered voter

Deadline: Application received at least 10 days before the election you want to vote in

A New York voter must be a resident of the state and of the county, city or village for at least 30 days before the election. A registration application has to be received no later than the tenth day before the election to count for that election.

Keep as proof: Voter registration confirmation

Applies if you own a home

STAR property-tax relief requires the home to be your primary residence. The Tax Department lists time at the property, voter registration and the address on your vehicle registrations and IDs among the factors, so those should all match. Register through the Homeowner Benefit Portal.

Keep as proof: STAR registration confirmation

Deadline: April 15 following the tax year (calendar-year filers); a 6-month extension to October 15 is available with Form IT-370

If you were a New York resident for only part of the year, you file Form IT-203 (nonresident and part-year resident). You pay New York tax on all income received while a resident plus New York-source income received while a nonresident. If you move into New York City or Yonkers as well, also complete Form IT-360.1. The Tax Department's instructions give April 15 as the date to file and pay for the prior year's return.

Keep as proof: Filed IT-203 and your move-in date records

Deadline: With your annual New York return for the year you move

If you moved into New York City during the tax year you must complete Form IT-360.1. If you moved into New York State and the City in the same year, file Form IT-203 with Form IT-360.1. The move counts as a change of resident status only if you definitely intended to leave your old permanent home and to make a new permanent home (domicile) in the City.

Keep as proof: Filed IT-360.1 and your move-in date records

Deadline: With your annual New York return

If you were a New York City resident for the tax year and must file a New York State return, you report the City tax on Form IT-201 (full-year residents). Part-year city residents compute it on IT-360.1.

Keep as proof: Filed return

New York places the burden on you to show a change of domicile with clear and convincing evidence, and says all aspects of your life are considered. Registering to vote or filing a certificate of domicile alone is not enough. Moving the focus of your life (home, work, family, belongings, community) is what counts.

Keep as proof: Lease or deed, license, voter registration, bank and doctor changes, move date records

New York audits statutory residence by examining your records to total your days in the state, and any part of a day counts as a day. A dated log of where you are each day is the record that answers that audit.

A home you keep is the first thing a state looks at. New York's guidelines weigh whether you made real efforts to sell it (for example by hiring a real estate firm) and moved your belongings out, and California's FTB lists the location of your principal residence. If you keep the old home, the old state may compare it with your new one, and keep a day log.

Keep as proof: Listing agreement, closing statement, lease termination or new rental lease for the old home

New York's guidelines treat the location of items you hold near and dear (family heirlooms, art, collections, photo albums, pets) as a primary factor, and note that a mover's bill of lading or an insurance statement can document the move. Items left behind in the old state can suggest you have not given it up.

Keep as proof: Mover's bill of lading or inventory, and an insurance policy showing the new address

File a permanent change of address at the Official USPS Change of Address site (identity verification required) or at a Post Office. USPS says to allow at least 7 to 10 business days after approval for it to start, so file before moving day.

Keep as proof: USPS confirmation email

Applies if you are a registered voter

California's FTB lists where you are registered to vote as a residency factor, New York's guidelines look at where you are registered and how you voted, and Utah's code treats voting in the state, without being registered in another state, as establishing domicile there. Register in your new state (the federal form asks for your previous registration address), then stop voting from the old one and ask your old election office how to cancel.

Keep as proof: Confirmation that the old registration was cancelled or moved

California's FTB lists where your social ties are, such as your place of worship, professional associations and clubs, and Utah's code counts membership in a church, club or similar group in the state. Resign, transfer or switch to non-resident status where you can, and join local groups in your new state.

Keep as proof: Resignation or transfer letters and new membership confirmations

Keep iReside running through the move year and after: it logs where you are every day, so you have auditable proof of when you left and of any days you spend back in the old state. Minnesota's statute requires adequate records of days spent outside the state, and New York's guidelines treat a diary or calendar as support for where you spent your time. Keep the record for the years your old state can still check.

Keep as proof: iReside day report for the year

New York treats your domicile as unchanged until you show clear and convincing evidence that you abandoned it. Filing a domicile certificate or registering to vote elsewhere is not enough. The Tax Department's audit factors are home, active business involvement, time, items near and dear, and family connections.

Keep as proof: New home lease or deed, new license, voter registration, sale or lease-out of the New York home, dated move records

Applies if you own a vehicle

Deadline: Before you cancel New York liability insurance

If you register your vehicle in another state you must surrender the New York registration and plates to the DMV. If you replace New York insurance with out-of-state coverage before surrendering, the New York coverage lapses and the DMV will suspend your registration and may suspend your driver license.

Keep as proof: Plate surrender receipt

Applies if you own a home

STAR requires the property to be your primary residence. The Tax Department says that if you sell the property or no longer want the benefit you should close the registration in the Homeowner Benefit Portal.

Keep as proof: Closed-registration confirmation

Deadline: April 15 following the tax year (calendar-year filers); a 6-month extension to October 15 is available with Form IT-370

In the year you move out you file Form IT-203. As a part-year resident you must include items you would have to report on the accrual basis for the period before you changed residence (for example a bonus or dividend earned before the move), and they go in the resident period. The Tax Department's instructions give April 15 as the date to file and pay for the prior year's return.

Keep as proof: Filed IT-203, departure date records

Deadline: With your annual New York return for the year you move

If you leave New York City during the year you must file Form IT-360.1 with Form IT-201 (if you stay a New York State resident) or Form IT-203 (if you leave the State too). The Tax Department will consider your actions as well as your statements in deciding whether you definitely intended to leave and to establish a permanent home elsewhere.

Keep as proof: Filed IT-360.1 and your departure date records

Even if your domicile is elsewhere, you are a New York resident if you maintain a permanent place of abode in New York for substantially all of the taxable year (audit policy: generally more than 10 months from tax year 2022, applied in a year you acquire or dispose of the home) and spend more than 183 days in the state in the taxable year. The Tax Department's FAQ says any part of a day counts as a day and you do not need to be at the abode for the day to count.