If I was a full-time student from New York living in Florida the entire year and only earning money in Florida, am I a New York resident who has to file an NYS return?

[sfre259917]

In 2022, I was a full-time college student in Florida who was working while studying. I am originally from New York, but I didn't earn any money in New York State in 2022 and I spent the vast majority of the year living in Florida, only returning to New York for a week or so to visit. For my federal return, I put down my permanent address in Florida. I was just wondering if I am still considered a New York State resident in this case and if I am still required to file a New York State return.

[TomD8 · Accepted solution]

The issue is one of domicile.  As long as your domicile is in New York, you're a New York resident for tax purposes.

New York defines "domicile" like this:

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)

https://www.tax.ny.gov/pit/file/pit_definitions.htm

Since a taxpayer can have only one domicile at a time, you remain a New York resident for tax purposes until you abandon your New York domicile and establish it in another state.