No, your state residency is based on DOMICILE. Visit Guidelines for Determining Resident Status (FTB Publication 1031) and What is my domicile? for more details.
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.
@Darrin Martin
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