No. Generally, you are considered a full-year NYS resident for income tax purposes if you are domiciled in the state.
Your domicile is:
- the place you intend to have as your permanent home
- where your permanent home is located
- the place you intend to return to after being away (such as after the pandemic)
Unless you can demonstrate that you have abandoned your New York domicile and established a new domicile outside New York State, then you would still be a full year NYS resident and file a IT-201.
In addition, if your NYS unemployment was from a job you held solely within New York State, then the entire amount is taxable to NYS.
Therefore, even if you did permanently abandon your New York domicile and do not plan to return, you would still owe NYS tax on your unemployment for the entire year. For more information, please see the Instructions for Form IT-203 (page 24).
NYS Income Tax Definitions
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