Yes, you are a New York resident for tax purposes even though a few factors support a New Mexico residence.
Every state has its own rules regarding state residency. New York considers both residence and domicile.
Your domicile is your permanent and primary residence that you intend to return to and/or remain in after being away. Since you intend to remain in New York after you are done with college, your domicile is New York.
You are a New York State resident for tax purposes 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 don't need to be present at the permanent place of abode for the day to count as a day in New York.
Based on this, you should file your New York tax return as a resident. Follow this link to read more about New York state residency.
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