It depends on where your permanent place of abode once the Covid-19 pandemic has passed.
Generally, you are a New York City resident if:
- your domicile is New York City; or
- you have a permanent place of abode there and you spend 184 days or more in the city.
Your domicile is your permanent and primary residence that you intend to return to and/or remain in after being away (for example, after Covid).
If your house outside of NYC is a vacation home and not your permanent residence, then you are still a NYC resident. Since you do own an apartment in NYC, it will be difficult for you to prove otherwise. Furthermore, your New York domicile does not change until you can demonstrate with clear and convincing evidence that you have abandoned your New York City domicile and established a new domicile. All aspects of a person’s life are considered in determining whether a person’s domicile has changed.
Frequently Asked Questions about Filing Requirements, Residency, and Telecommuting for New York Stat...
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