Your residency status for income tax purposes will be as follows:
You are a New York State resident for income tax purposes if:
- your domicile is New York State (see Exception below); or
- you maintain a permanent place of abode in New York State for substantially all of the taxable year and spend 184 days or more in New York State during the taxable year, whether or not you are domiciled in New York State for any portion of the taxable year. Note: Any part of a day is a day for this purpose.
You are a New York State part-year resident if you meet the definition of resident or nonresident for only part of the year
New York State - Department of Taxation and Finance - Income tax definitions
Resident -- A person who lives in Virginia, or maintains a place of abode here, for more than 183 days during the year, or who is a legal (domiciliary) resident of the Commonwealth, is considered a Virginia resident for income tax purposes. Residents file Form 760.
Part-Year Resident -- A person who moves into Virginia during the year with the intent of becoming a resident, or a person who moves out of Virginia during the year to become a resident of another state, is a part-year resident for income tax purposes. Part-year residents generally file Form 760PY.
Virginia Department of Taxation - Residency Status
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