01
Start the process
Tell us where you are moving, when you are leaving and the basic facts of your New York departure.
New York departure, without the full-service bill
Save $10,000s
in professional fees.
Get clarity for $497.
Stop paying accountants and lawyers premium hourly rates to organize paperwork you can prepare efficiently. ExitNewYork walks you through the facts the Tax Department's residency auditors actually look at, organizes your evidence, compiles a domicile-change file, and puts it in front of an experienced reviewer before you file your part-year Form IT-203.
Guided preparation / Residency file compiled / Human legal review
Your next chapter, organisedExample
🗽 New York🇦🇪 Dubai
One move. One organised file.
Your documents, without the guesswork.
Example checklist3 of 4 added
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New-country leaseA home for your next chapter
✓🪪
Residence documentYour status abroad
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Bank statementYour everyday financial ties
✓🚗
Driver's licenceAdd it when available
PENDINGKnow what you have. See what's next.Less scattered paperwork. More room for what's next.
Built around your move
Where are you headed?
🇵🇷 Puerto Rico (Act 60)🌴 Florida🇦🇪 Dubai (UAE)🇲🇹 Malta🇨🇾 Cyprus🇵🇦 Panama
Need a new residence too?
Leaving New York is one step.
Establishing somewhere new is the next.
Exit Global can help evaluate practical residency pathways in Puerto Rico, Florida, Dubai and Malta and beyond. Some routes can be completed relatively quickly depending on your circumstances. Each destination has its own site — click through.
🇵🇷
Puerto Rico (Act 60)
Explore residency pathways
🌴
Florida
Explore residency pathways
🇦🇪
Dubai (UAE)
Explore residency pathways ↗
🇲🇹
Malta
Explore residency pathways ↗
🇨🇾
Cyprus
Explore residency pathways ↗
🇵🇦
Panama
Explore residency pathways ↗
Immigration eligibility, processing times and government requirements vary by route and applicant.
The $497 guided departure package
Do the simple work once.
Pay experts for judgment — not administration.
Traditional full-service departure engagements get expensive when accountants, lawyers and valuers each bill hourly for gathering the same facts. Software handles the organization and drafting; experts handle the parts that require judgment.
$497Prepared residency file + written review
Start the process →02
Upload your documents
Add evidence of your new life elsewhere and the New York ties you have changed, ended or retained.
03
Answer the questionnaire
Work through structured questions covering your homes, business involvement, day counts, family, near-and-dear items, and the other connections the Tax Department weighs.
04
We compile your residency file
The software organizes your answers and evidence into a structured departure file: your position on domicile, your exposure under the 184-day statutory-residency test, and the New York-source income that follows you out.
05
Expert review + written evaluation
Our team reviews the file and evidence, provides a written evaluation of your residency position and flags what to fix before you file.
06
You decide how to proceed
You receive the prepared file and review. You decide whether to file on that basis, adjust your facts first, or obtain specialist advice.
No open-ended hourly meter.
The core guided preparation and review is $497. Complex tax, valuation or specialist work is scoped and quoted separately, only if your situation requires it.
Your information is sensitive. We treat it that way.
Documents are stored privately when you explicitly save them. We use restricted access and do not sell or share your information.
01 / Understand the rules
There is no departure form in New York.
Here is what replaces it.
New York has no exit tax, no departure form and no residency-opinion request. You file a part-year return for the year you move, and the burden of proving you changed domicile sits with you — by clear and convincing evidence — if a residency auditor asks. Getting the file right before you leave is what protects you later.
The two tests
Domicile — or 184 days plus a permanent place of abode.
You are a New York State resident if either test is met. First, your domicile is New York: the place you intend to have as your permanent home and return to after being away. You can have several residences but only one domicile, and the Tax Department's position is that your New York domicile does not change until you demonstrate, with clear and convincing evidence, that you abandoned it and established a new one elsewhere.
Second, statutory residency: even if domiciled elsewhere, you are a resident if you maintain a permanent place of abode in New York for substantially all of the year and spend 184 days or more in the state. Any part of a day counts, and you do not need to be at the abode for the day to count.
Tax Department: income tax definitions ↗How auditors decide
Five primary factors, then the 'other factors'.
The Tax Department's Nonresident Audit Guidelines (December 2021) tell auditors to weigh five primary factors when a domicile change is claimed: your home (use and maintenance of the New York residence versus the new one), active business involvement, time spent in each place, items near and dear to you, and family — chiefly a spouse and where minor children attend school. Only if those are inconclusive do auditors turn to the 'other factors': mailing address, safe-deposit boxes, vehicle registrations and driver's license, voter registration, and citations in legal documents — factors the guidelines note a taxpayer can easily control.
For the abode test, a place is maintained for 'substantially all of the year' if you maintain it for more than eleven months. Renting your New York home out for six months, for example, takes it outside the test that year.
Nonresident Audit Guidelines (2021) ↗If you want certainty
There is no ruling to request. The file is your certainty.
New York offers no pre-clearance of a domicile change and no certificate of non-residency. Residency is examined, if at all, on audit — often years after you file — and the auditor asks for diaries and calendars, credit-card and phone records, school enrollment, insurance schedules for valuables, and third-party affidavits. The Audit Guidelines are public, which means you can build the file to the standard the auditor will apply, before you leave rather than after a letter arrives.
Nonresident Audit Guidelines: records and factors ↗The year you leave
Form IT-203 for the split year, with special accruals.
In the year you move you file Form IT-203, Nonresident and Part-Year Resident Income Tax Return, reporting all income for the resident period and New York-source income only for the nonresident period. Wages are allocated on Form IT-203-B; equity compensation on Form IT-203-F. If you moved out of New York City or Yonkers, Form IT-360.1 splits the city tax. Part-year residents apply special accrual rules: items you would report on an accrual basis before the move are reported in the resident period, unless you post a bond or security. Calendar-year returns for 2025 were due April 15, 2026.
Form IT-203 instructions ↗Why this matters
A flight changes
your location.
The facts tell the rest.
New York tax depends on residency. Residents pay New York State — and, if applicable, New York City or Yonkers — tax on worldwide income; nonresidents pay tax on New York-source income only. The Tax Department decides which you are by looking at your whole life, not your moving date, and expects clear and convincing evidence that you actually changed domicile.
Read the Tax Department's residency FAQ ↗Where is your home?
How you use and maintain a New York residence versus the new one — size, value, ownership, pattern of use — is the first primary factor, and retaining a New York home does not by itself defeat the change.
Where is your family?
A spouse staying in New York, or minor children still enrolled in a New York school, is a primary factor. Spouses can have different domiciles, but the facts need an explanation, not silence.
What does daily life look like?
Where you actively run a business, where you spend your days, where your near-and-dear items moved to, and — secondarily — your license, voter registration and mailing address tell the story auditors test.
02 / A simple way forward
From scattered documents
to a clear next step.
You don't need everything on day one. Start with what you know and keep track of the gaps.
01
Tell the story of your move
Choose your destination and record the key facts, dates and New York ties.
02
Build your document file
Keep new-state evidence and changes to New York ties in separate, labeled sections.
03
Get reviewed before you file
Our team reviews your residency file and evidence, provides an advisory opinion and recommends revisions before you file your part-year return.
Guided preparation. Human review.
You do the groundwork.
Our team reviews the final file.
You should not have to start from a blank page, or pay a professional to chase every document. Build the file yourself; have it reviewed before you rely on it.
A reviewed residency file
Our team reviews your position under the domicile and statutory-residency tests, your day count, your supporting documents and departure narrative, provides an advisory opinion and recommends revisions.
A human review of the facts and evidence, not just a completed checklist.
Less administration. Lower preparation costs.
You gather documents and answer the guided questions. We focus professional time on reviewing your prepared file rather than assembling it from scratch.
Designed to cost less than having a firm manage every preparation task.
Specialists for the complex parts
Have a company, trust, deferred compensation, unvested equity or a New York property you are keeping? We can connect you with CPAs, attorneys and valuers for the pieces that need them.
The right specialist for the work your situation actually requires.
A more focused way to get there
Do not pay full-service rates
for paperwork you can organise.
Full-service New York domicile-change engagements — and the residency audit that can follow years later — routinely run into tens of thousands of dollars in combined accounting and legal fees once day-count reconstruction, a closely held business and equity compensation are in play.
This refers to broader, multi-specialist engagements and audit defense, not residency preparation alone. Actual fees and savings vary.
Beyond the residency question
No exit tax.
But New York income follows you.
New York has no exit tax and no deemed disposal on departure. What it has instead is sourcing. After you leave, wages for services performed in New York remain New York-source, and if your employer's office is in New York, days you work from home elsewhere count as New York days unless that home office is a bona fide employer office under the convenience-of-the-employer rule. Stock options, restricted stock and stock appreciation rights are allocated to New York on the days you worked there between grant and vesting — even if you exercise years after moving. Deferred compensation and severance tied to New York employment are allocated the same way. Qualified pension income is protected by federal law once you are a nonresident. And if you keep a New York apartment and cross 184 days, statutory residency taxes everything again.
Form IT-203 instructions: New York source income ↗CPA / EA
Tax analysis and filings
A CPA or Enrolled Agent experienced in New York residency can model your part-year IT-203, the IT-203-B and IT-203-F allocations, special accruals, and the New York City or Yonkers split on Form IT-360.1.
ATTORNEY
Domicile and audit defense
A New York tax attorney can advise on domicile planning, trusts and closely held businesses, and represent you if the Tax Department opens a residency audit.
Prepare it yourself. Get it reviewed. Bring in specialists when needed.
Start my guided departure →Team review is a separate, agreed professional engagement. Our advisory opinion is not a determination by the Tax Department.
03 / Know what to gather
Two sides of the move.
One practical checklist.
These are suggested evidence categories, not a universal NYS Tax Department document requirement. Include what's relevant to your situation.
Your new country
Establishing your life abroad
- Lease or proof of housingNames, address, dates and the living arrangement.
- New driver's licenceIf issued and applicable to your situation.
- Residence or immigration documentThe visa or permit that applies to your status — and whether it is permanent.
- Local bank statementEvidence of an account in your new country.
Other useful context: employment, utilities, health coverage and travel records.
New York
Documenting what changed
- Sale, lease or rental of your New York homeExplain what happened to it and whether it remains available to you. A home you keep and maintain for more than eleven months is a permanent place of abode.
- Day-count logStart a contemporaneous record of every day with any presence in New York. Auditors ask for diaries, calendars, credit-card and phone records to test it.
- Near-and-dear items and familyMove the possessions that matter to you, record the move, and document where your spouse lives and where children attend school.
- Driver's license, voter registration and vehiclesSurrender the New York license, cancel New York voter registration, re-register vehicles. Secondary factors, but easy to get wrong.
- Employer, bank and Tax Department addressUpdate payroll to stop New York withholding on non-New York days, move your mailing address, and change your address in your Tax Department Online Services account.
Keeping a New York bank account does not by itself make you a resident — auditors treat correspondence addresses as a secondary factor. See how the Audit Guidelines weigh it ↗
Still waiting on a document? Mark it pending and keep going.
Start my departure file — $497 →Your file grows as your move does.
04 / When you're ready
You prepare here.
You file with the Tax Department.
There is nothing to 'submit' on departure — but there are four things the Tax Department expects you to do, and they have deadlines. This app does not connect to Online Services.
Tax Department: part-year resident filing information ↗01
Update your address in Online ServicesLog in to your Online Services account and use Individual change of address so notices reach you at your new home, not the New York one you are trying to distance yourself from.
02
File Form IT-203 for the year you moveReport all income for the resident period and New York-source income for the nonresident period; attach IT-203-B for wage allocation, IT-203-F for equity compensation, and IT-360.1 if you left New York City or Yonkers. Calendar-year returns are due April 15.
03
Keep filing IT-203 while New York income continuesNonresidents with New York-source income above the standard deduction — New York workdays, options vesting on New York service, rental income — must file every year.
04
Keep the fileResidency audits can arrive years after filing and reach back to the year of the move. Keep the day log, the evidence of the move and every notification you sent.
Good questions. Clear answers.
Before you
get started.
You can organise your evidence before deciding how far to take it.
Will your team review my final file?
Yes. Under an agreed review engagement, our team reviews your residency file and supporting package, provides a written advisory opinion and recommends revisions. That is our opinion — not a Tax Department determination, and New York issues no residency ruling or certificate.
Is there a New York exit tax?
No. New York imposes no exit tax and no deemed disposal when you change domicile. Your exposure is instead (1) being found still resident under the domicile or 184-day test, and (2) New York-source income — New York workdays, equity compensation earned on New York service, and New York real property — that remains taxable after you leave. Form IT-203 instructions ↗
Is there a New York equivalent of Canada's NR73?
No. There is no departure form and no residency-opinion request. You self-assess on Form IT-203 for the year of the move and the Tax Department tests it, if at all, on audit. Its Nonresident Audit Guidelines are public and set out the factors and records auditors use. Read the Audit Guidelines ↗
I'm keeping my Manhattan apartment. Is that a problem?
It can be. If you maintain it for more than eleven months of the year and spend 184 days or more in New York State, you are a statutory resident regardless of your Florida or Texas domicile — and the same test applies to New York City tax. Any part of a day in New York counts, and you need not sleep at the apartment for the day to count. TB-IT-690: permanent place of abode ↗
I still work for a New York employer remotely. Which days are taxed?
If your primary office is in New York, days you work from home outside the state are treated as New York workdays unless your home office is a bona fide employer office. TSB-M-06(5)I sets the test: one primary factor, or at least four of six secondary factors plus three of ten other factors. Most home offices do not qualify. TSB-M-06(5)I ↗
What about stock options and deferred compensation I earned in New York?
They follow you. Compensation from stock options, restricted stock and stock appreciation rights is allocated to New York by the fraction of workdays in New York between grant and vesting, reported on Form IT-203-F when recognized — including for former residents who exercise after moving. Qualified pension and certain deferred-compensation plan payments are protected by 4 U.S.C. § 114 once you are a nonresident. TSB-M-07(7)I ↗
What happens to New York City and Yonkers tax, and the estate tax?
New York City resident tax applies the same domicile and 184-day tests, substituting the City for the State; Form IT-360.1 splits the year you leave. The Tax Department lists a nonresident earnings tax only for Yonkers: nonresidents who earn wages or carry on a business in Yonkers file Form Y-203. For estate tax, a New York domiciliary is exposed above the basic exclusion amount — $7,350,000 for deaths in 2026 — while a nonresident is exposed only on New York real and tangible property. NYC and Yonkers filing ↗ · Estate tax ↗
Can I come back to New York?
Yes, but plan the visits. Every day with any presence in New York counts toward the 184-day test if you still have a permanent place of abode here, and the pattern of time is a primary domicile factor. If you later move back and re-establish domicile, you file a part-year IT-203 for that year too. Publication 88 was the Tax Department's guide for nonresidents and part-year residents; it has been discontinued and replaced by the nonresident and part-year pages on tax.ny.gov. Income tax publications ↗
The next chapter starts with a plan
Get clarity before you spend
thousands more on professional fees.
Start my departure file — $497 →Puerto Rico (Act 60) / Florida / Dubai (UAE) / Malta / Cyprus / Panama
The Exit network
One process. Every country.
Each site covers one departure, in that country's own rules. The destination sites cover where you're going. All reviewed by the same team at Exit Global.
Leaving
🌐Exit GlobalPortfolio home🇨🇦Exit CanadaNR73 + departure file🇺🇸Exit USAExpatriation + Form 8854🐻Exit CaliforniaFTB residency🗽Exit New YorkDomicile + statutory residency🇬🇧Exit the UKStatutory Residence Test🇮🇪Exit IrelandOrdinary residence tail🇫🇷Exit FranceArt. 167 bis exit tax🇧🇪Exit BelgiumSpecial departure return🇳🇱Exit NetherlandsM-form + conserverende aanslag🇪🇸Exit SpainArt. 95 bis + quarantine rule🇮🇹Exit ItalyAIRE + black-list presumption🇩🇰Exit DenmarkFraflytterskat🇳🇴Exit NorwayUtflyttingsskatt🇸🇪Exit SwedenTen-year share rule🇦🇺Exit AustraliaCGT event I1🇿🇦Exit South AfricaSection 9H exit charge🇩🇪Exit Germany§ 6 AStG Wegzugsbesteuerung🇦🇹Exit Austria§ 27 (6) Wegzugsbesteuerung🇫🇮Exit FinlandThree-year rule🇧🇷Exit BrazilSaída definitiva🇯🇵Exit JapanExit tax on ¥100m+ assets🇮🇱Exit IsraelCentre of life + s.100A🇳🇿Exit New Zealand325-day rule + IR886🇵🇹Exit PortugalArt. 16 CIRS residency🇰🇷Exit South KoreaExit tax on large shareholders🇦🇷Exit ArgentinaPérdida de residencia + baja🇮🇳Exit IndiaSection 6 residency + RNOR🇨🇭Exit SwitzerlandWegzug + pension withholding
Arriving
🇵🇦Move to PanamaTerritorial tax, Friendly Nations🇦🇪Move to DubaiNo personal income tax🇲🇹Move to MaltaRemittance basis, EU🇨🇾Move to Cyprus60-day rule, non-dom🇵🇾Move to ParaguayTerritorial tax, fast residency🇺🇾Move to UruguayTax holiday for new residents🇨🇷Move to Costa RicaTerritorial tax🇧🇸Move to BahamasNo income tax🇵🇹Move to PortugalD7, D8, Golden Visa, IFICI🇹🇭Move to ThailandLTR visa, remittance basis🇲🇾Move to MalaysiaMM2H, territorial tax🇮🇩Move to IndonesiaSecond Home visa, Bali🇬🇪Move to GeorgiaForeign income exempt, 1% SBS🇵🇷Move to Puerto RicoAct 60 for US citizens🇮🇹Move to ItalyFlat tax, 7% pensioner regime🇬🇷Move to GreeceGolden Visa, non-dom flat tax🇭🇰Move to Hong KongTerritorial, no CGT🇸🇬Move to SingaporeForeign income exempt, no CGT