@kathleenv2
@TomD8
I indicated that in my answer, but I do think there is some leeway depending on when the daughter moves to NY. For example, if the job is from June 1, 2025 to May 31, 2026, she would be living in NY more than 183 days, but I don't think you could reasonable argue that 7 months is "substantially all of the taxable year." So I think the timing matters, which we weren't given.
(I think the "substantially all of the taxable year" rule is mainly meant for snowbirds who keep a house or apartment in NYS but live in warmer states for much of the year. The idea is that even if you are a domiciliary resident of--let's say--Florida, but you keep an apartment in NYS all year, you will be treated as a full year resident if you are in the state 184 days. It's not clear to me how that rule would apply to a 1 year temp job, but I think the "substantially all" phrasing could have some effect.)
