What is permanent place of abode?

As per the regulations of some state tax offices such as the NY state tax office, 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 didn’t own it or you no longer reside there. 

It is possible for you to have more than one permanent place of abode (if you changed states or places you lived within the state you are/were in during the tax year).

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