DMarkM1
Expert Alumni

State tax filing

As you allude to you must meet all three criteria in Group A to be considered NY non-resident.  The 30 days in NY may be close, but you do not meet the maintain a permanent place of abode outside of NY for substantially the entire tax year, qualification.    

 

According to NY Tax Bulletin IT-690:  

 

Generally, you maintain a permanent place of abode for substantially all of the tax year if you maintain it for more than eleven months during the year. Examples of instances when you may not be maintaining a place for more than eleven months are when:

  • you first lease or purchase a place of abode during the tax year
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