No, TN resident and non-resident NY with NY and NYC income is correct. She did not maintain a permanent place of abode in NY for substantially the entire year. Here is the NY reference. Note the exclusion for students. Here is the NY TSB as well that says NYC applies the same exclusion for students.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
