Please be advised that according to the NY tax regulations, a permanent place of abode is considered to be any permanent building that you have maintained and lived in during the tax year even if you have not owned it or no longer reside there. A building like that is suitable for a year-round use.
Generally, a permanent place of abode is a residence (a building or structure where a person can live) that:
• you maintain, whether you own it or not;
• is suitable for year-round use.
Info: It is absolutely possible for you to have more than one permanent place of abode. Additionally, a permanent place of abode generally includes a residence your spouse owns or leases.