For nonresident purposes and income earned when physically present in New York the tax rule is as follows.
New York State nonresidents and part-year residents
You must file Form IT‑203 if you meet any of the following conditions:
- • You have income from a New York source (see source below)
Nonresidents – New York source income
For nonresidents New York source income is the sum (with adjustments for special accruals as defined on page 48) of income, gain, loss, and deduction from:
- services performed in New York State; (For other items on the list click this link for NY NR Instructions)
In this situation there is no minimum number of days as a nonresident.
When money is earned by physically working, or owning property that earns income, in a nonresident state they want the tax dollars associated with those earnings. This is required even if your resident state, in your case New Hampshire (NH) does not have an income tax.
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