You are considered a New York resident for tax purposes if you meet one of two conditions: the domicile test or the statutory resident test.
Being classified as a resident means all of your income, regardless of where it is earned, is subject to New York State personal income tax.
Domicile Test
Your domicile is your permanent and primary residence, the place you intend to return to. You can only have one domicile at a time, and changing it requires clear evidence of abandoning your New York domicile and establishing a new one elsewhere.
According to New York State Tax laws, New York is considered to be your "Domicile" if it was your primary residence (the only place you lived) and the place that you would come home to if you were away, such as on vacation. If challenged in an audit, New York considers factors such as the location of your home, active business involvement, time spent, location of treasured personal items, and family connections.
Statutory Resident Test
You can also be considered a New York resident even if your domicile is elsewhere, if you meet two conditions during the tax year:
- Maintaining a permanent place of abode in New York for substantially all of the year. This is generally any building suitable for year-round living that you permanently maintain.
- Spending 184 days or more in New York State during the tax year, with any part of a day counting as a full day.
For more details on residency determination, you can refer to the New York State Department of Taxation and Finance website.
Tax residents are taxed on all income, regardless of source, while non-residents are only taxed on NY-source income.
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