To stop paying New York State (NYS) taxes and become a permanent resident of Washington, D.C., you need to establish domicile in D.C. and sever ties with New York. NY is aggressive about taxing former residents, so the process must be thorough and well-documented.

You must show intent to make D.C. your permanent home. Steps include:

• Lease or buy a home in D.C.
• Physically move there — spend more than 183 days per year in D.C.
• Get a D.C. driver’s license or ID.
  • Convert Out-of-State Driver Licenses
• Register your vehicle in D.C. (if applicable).
• Register to vote in D.C..
  • vote.gov
• File D.C. income taxes as a resident.
• Change your mailing address for banks, credit cards, IRS, insurance, etc.
  • US Alliance
• Update your employment records to show a D.C. address.
• Join local gyms, clubs, religious institutions, etc.

The more you embed yourself in D.C. life, the stronger your case.

New York will try to tax you if they think you're still a resident or statutory resident. To prevent this:

• Sell or rent out any NY home.
• Spend fewer than 184 days in NY in a calendar year.
• End any NY driver's license or vehicle registration.
• Deregister to vote in NY.
  • AUTHORIZATION TO CANCEL REGISTRATION
• Change your address on all financial/legal documents.
• Notify NY employers or clients of your move.

If you keep a home in NY and spend time there, you risk being classified as a statutory resident — taxed as if you never left.

• File a final NY resident return (Form IT-201) the year you move.
• File a part-year return if you lived in NY for part of the year (Form IT-203).
• Start filing D.C. Form D-40 as a full-year resident.
• If NY challenges your residency, be ready to prove your domicile change with evidence (leases, travel logs, utility bills, etc.).

Even if your domicile is D.C., NY may still tax you as a statutory resident if:

• You maintain a permanent place of abode in NY AND
• You spend 183+ days in NY in a year.

So avoid staying in NY too much or keeping a home there unless you want a tax headache.