# New York State tax--Am I a non-resident?



## P123

Hi all,

I grew up in New York but moved to Austria 7 years ago and have not been back to the US since. I am a dual citizen (US & Austria). My driver's license is still valid in NY and I am registered to vote in NY. However, because I have not been back to NY let alone the US in 7 years I am unclear about my state tax filing requirements.

I have read a bunch online but it always gets murky the more I read. 

Am I required to file a state tax return if I have lived abroad all these years?

p.s. one caveat, I have not met the federal filing requirements these last 7 years as I have always earned below the filing threshold so I believe I don't technically meet state filing requirement based on income alone...but it would be nice to know generally if my living abroad also affects residency to the effect of not having to file.

Thanks


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## BBCWatcher

The New York State Department of Revenue provides guidance on that question here. My interpretation is that you are not a New York State tax resident.

Did you notify New York DMV of your address in Austria (some time ago)?


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## P123

Thanks for the link. I browsed the NY TAX website last night but could not find this particular page.

No, I did not inform the DMV I live abroad. Why?


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## BBCWatcher

Is that address on your DMV record something that would actually reach you?


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## P123

No, the DMV still has my NY address on file...however, I have been abroad for 7 years.


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## Bevdeforges

You say your NY driving license is still valid, but do you drive in Austria now? If so, are you driving on your NY license, or did you get an Austrian license? (Raises the question of how long NY driving licenses are valid for - but if you're driving in Austria on a NY State license, that's a whole separate issue you ought to get straightened out.)

But frankly, neither your driving license nor the fact of your being registered to vote in NY count for much of anything in the question of whether or not you are "NY resident" for state taxes. If you have no NY State based income, then you're pretty much free and clear of that residency.

You'll always have a filing obligation (assuming you meet the filing threshold for your status) with the US, based simply on citizenship. Just be aware that you should be declaring your worldwide income (i.e. not just US source income) for IRS purposes. (And probably also for Austrian income taxes - most European countries seem to want worldwide income these days.)
Cheers,
Bev


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## ForeignBody

Although you do not need to file US federal tax forms due to low income, make sure you are compliant with FBAR filing requirements? ie if you have more than US$10,000 aggregate in "foreign" (to the US) accounts you must report them.


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