New York State Income Taxes for Nonresidents

[VictorMojica]

Is it appropriate to file as a “nonresident” in New York State if someone earned a total of $75,500 in one year physically working at a federal agency in upstate New York, while maintaining residency in Wyoming?

[MindyB]

It depends. Per the New York Department of Taxation and Finance, you could still be a resident or part-year resident if you "maintain a permanent place of abode in New York State for substantially all of the taxable year and spend 184 days or more in New York State during the taxable year." You can be domiciled elsewhere (Wyoming) and still be considered a New York resident. ‌See the New York Department of Taxation and Finance's Income tax definitions for more information.

See also: How do I file a nonresident state return?