You are a full-year New York Resident. With military resident rule, your SLR (State of Legal Residence) does not change when you are stationed outside of the state. All of your income is subject to New York tax.
However, New York does provide an exclusion of active-duty military income from state tax whenever you are:
- Actually stationed outside of New York state, and
- Maintaining a residence outside of New York State
To maintain a residence, you must live in an independent living situation (a home with a mortgage or an off-base apartment you sustain). Living in the barracks is not considered independent living per New York law. For more information, please see this webpage: Information for military personnel & veterans
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