2006 New York Code - Change Of Resident Status During Year.

 
    *  §  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) Computation for resident individuals. If an individual's period of
  city residence is not the same as his period of state residence, his net
  state tax for the portion of the year during which such individual is  a
  city  resident  shall  be determined as if his state period of residence
  was the same as his city period of residence.
    (c) 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.
    (d) Computation for resident trusts.  If  a  trust's  period  of  city
  residence  is  not  the  same  as its period of state residence, its net
  state tax for the portion of the year during which such trust is a  city
  resident  trust  shall be determined as if its state period of residence
  was the same as its city period of residence.
    * NB Applies to taxable years beginning prior to 1988
    * § 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.
    * NB Applies to taxable years beginning after 1987