@Nellisardelli Yes, the case that my guidance is based off is Matter of Hayes. However, its based on a calendar year. So if you moved from NYS to CO this year, and he worked in NYS at all, then Hayes doesn't apply. It could apply in 2021 if he doesn't work from NY any days during the full calendar year.
Also, if you moved to CO because of COVID and you intend to return to NYS when the pandemic is over, you are still a resident of NYS.
For anyone else reading this thread, if you were a NYer and you spent less than 183 days in NY because of COVID, you may still be taxed as a resident of NYS depending on your circumstances.
Kristine L. Bly, EA Private Client Services / Residency / Tax Controversy
Partner, Cohen & Company
