You are most likely still a New York resident for tax purposes and need to file as a New York resident based on the information provided. In general, residency is based on your domicile, which 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)
You can only have one domicile. Your New York domicile does not change until you can demonstrate that you have abandoned your New York domicile and established a new domicile outside New York State.
There are two exceptions to the domicile rule:
A, you cannot maintain an active residence in New York during the tax year, and you must have a residence out-of-state for the entire year as well. You also cannot spend 30 days or more in the state over the course of that year.
B you must have spent at least 450 days out of the country over a period of 548 consecutive days. You, your spouse, and any children who are not adults can only spend 90 days or less in New York during that 548-day period, and any time spent in-state during a specific tax year must be proportional to the number of days spent outside New York in that same year.
See Income tax definitions
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