Item E

If you are a full-year New York City resident, leave item E blank.

All other IT-201 filers must complete item E.

If you or your spouse (if married filing jointly) maintained or had use of an apartment or living quarters in New York City during any part of 2023 (whether or not you personally used those living quarters for any part of the year), you must mark an X in the Yes box on line E(1) and enter the number of days you were in New York City, even if on personal business, on line E(2).

If you are married filing jointly and both spouses spent days in New York City, enter the higher number of days on line E(2).

Do not count days traveled through New York City to use a common carrier such as an airplane, train, or bus.

Living quarters include a house, apartment, co-op, or any other dwelling that is suitable for year-round use, that you or your spouse maintain or pay for, or that is maintained for your primary use by another person, family member, or employer.

Example: Company A leases an apartment in New York City for the use of one of the company’s officers, and the apartment is mainly available to that individual. That individual is considered to be maintaining living quarters in New York City even though others might use the apartment on an occasional basis.

Note: If you marked the Yes box on line E(1) and you spent 184 days or more (any part of a day is a day for this purpose) in New York City, you may be considered a resident for New York City income tax purposes. The determination of residency is based on the facts and circumstances of your own situation. See the definitions of Resident , Nonresident , and Part-year resident in these instructions. If you meet the definition, complete the New York City resident taxes and credits lines (47 through 53, 64, and 69 through 70) on Form IT-201.