"You're a New York State resident for income tax purposes if:
- your domicile is New York State (see Exception below); or
- your domicile is not New York State but you maintain a permanent place of abode in New York State for more than 11 months of the year and spend 184 days1 or more in New York State during the tax year.
Rules for military members and their spouses
Exception: If your domicile is New York but
you meet all three of the conditions in either Group A or Group B, you
are not a New York State resident.
Group A
- You did not maintain any permanent place of abode in New York State during the tax year; and
- You maintained a permanent place of abode outside New York State during the entire tax year; and
- You spent 30 days or less (a part of a day is a day for this purpose) in New York State during the tax year.
Group B
- You were in a foreign country for at least 450 days1 during any period of 548 consecutive days; and
- You, your spouse (unless legally separated) and minor children spent 90 days1 or less in New York State during this 548-day period; and
- During the nonresident portion of the tax year in which the 548-day
period begins, and during the nonresident portion of the tax year in
which the 548-day period ends, you were present in New York State for no
more than the number of days which bears the same ratio to 90 as the
number of days in such portion of the tax year bears to 548. The
following formula illustrates this condition:
number of days in the nonresident portion x 90 = maximum number of days allowed in New York State
548
This information was found at the site provided here: https://www.tax.ny.gov/pit/file/pit_definitions.htm
Hope this helps. Best of luck!
