An additional thing to be aware of:
Can I be a resident of New York State if my domicile is elsewhere?
You may be subject to tax as a resident even if your domicile is not New York.
You are a New York State resident if your domicile is New York State OR:
- you maintain a permanent place of abode in New York State for substantially all of the taxable year; and
- you spend 184 days or more in New York State during the taxable year. Any part of a day is a day for this purpose, and you do not need to be present at the permanent place of abode for the day to count as a day in New York.
Reference: https://www.tax.ny.gov/pit/file/nonresident-faqs.htm#income
