Did you maintain a permanent place of abode in NY for at least 11 months of 2017? If so, you will be considered a NY resident if you were also in NY more than 183 days in 2017. NY is very strict about counting days in NY.
If you are a resident of NY, you will be taxed on all your income, no matter where earned or received.
An individual is a New York resident if one (1) of two (2) conditions is met:
1) If an individual is "domiciled" (see below for the definition of domicile) in New York, such individual is a New York resident.
2) If an individual is not "domiciled" in New York, such individual is a New York resident if s/he both "maintains a permanent place of abode for substantially all of the taxable year" and spends in the aggregate more than 183 days of the taxable year in New York. New York Tax Law § 605(b)(1)(B), New York City Admin Code Section 11-705(b)(1).
In general, your domicile is the place you intend to have as your permanent home; where your permanent home is located; the place you intend to return to after being away (as on vacation, business assignments, educational leave, or military assignment). You can only have one domicile.
