Taxpayer’s permanent home address

If your mailing address is different from your permanent home address (for instance, you use a PO Box), enter your permanent home address. Your permanent home address is the address of the dwelling place in New York State where you actually lived as of December 31, 2023, whether you or your spouse owned or rented it.

If you use a paid preparer and you use the preparer’s address as your mailing address, enter the address of your permanent home in the space provided.

If you are a permanent resident of a nursing home, enter the nursing home address.

If you are in the armed forces and your permanent home was in New York State when you entered the military, enter your New York permanent home address regardless of where you are stationed.

If you are married and maintain separate New York State residences and are filing separate New York State returns, enter the address of your own residence as your permanent home address.

If you moved after December 31, 2023, enter your permanent home address as of December 31, 2023, not your current home address. Enter your new home address in the mailing address area if you want your refund and other correspondence sent there.