Am I a New York resident?

You’re a New York resident for income tax purposes if:

• Your domicile is New York State; 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 days or more in New York State during the tax year.

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 resident.

Group A
If your circumstances agree with any of the following, you are not a New York resident.

1. You did not maintain any permanent place of abode in New York State during the tax year; and
2. You maintained a permanent place of abode outside New York State during the entire tax year; and
3. 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 are not a New York resident if any of the following applies to you.

1. You were in a foreign country for at least 450 days during any period of 548 consecutive days; and
2. You, your spouse (unless legally separated) and minor children spend 90 days or less in New York State during this 548-day period; and
3. 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.