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Page 30 of 41 IT-201-I (2025) Additional information Definitions used to determine resident, nonresident, or part-year resident You may have to pay income tax as a New York State resident even if you are not considered a resident for other purposes. For income tax purposes, your resident status depends on where you were domiciled and where you maintained a permanent place of abode during the tax year. See Income tax definitions on our website (search: definitions) to determine your residency for income tax purposes. See also: Domicile In general, your domicile is the place you intend to have as your permanent home. Your domicile is, in effect, where your permanent home is located. It is the place you intend to return to after being away (as on vacation abroad, business assignment, educational leave, or military assignment). You can have only 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 permanent domicile outside New York State. A change of domicile must be clear and convincing. Easily controlled factors such as where you vote, where your driver’s license and registration are issued, or where your will is located are not primary factors in establishing domicile. To determine whether you have, in fact, changed your domicile, you should compare: 1. the size, value, and nature of use of your first residence to the size, value, and nature of use of your newly acquired residence; 2. your employment or business connections, or both in both locations; 3. the amount of time spent in both locations; 4. the physical location of items that have significant sentimental value to you in both locations; and 5. your close family ties in both locations. A change of domicile is clear and convincing only when your primary ties are clearly greater in the new location. When weighing your primary ties, keep in mind that some may weigh more heavily than others, depending upon your overall lifestyle. If required by the Tax Department, it is the taxpayer’s responsibility to produce documentation showing the necessary intention to effect a change of domicile. If you move to a new location but intend to stay there only for a limited amount of time (no matter how long), your domicile does not change. Example: An employee of ABC Electronics in Newburgh, New York, was temporarily assigned to the Atlanta, Georgia branch office for two years. After the employee’s stay in Atlanta, they returned to their job in New York. The employee’s domicile did not change during their stay in Georgia; it remained New York State. If your domicile is in New York State and you go to a foreign country because of a business assignment by your employer, or for study, research or any other purpose, your domicile does not change unless you show that you definitely do not intend to return to New York. Permanent place of abode In general, a permanent place of abode is a residence (a building or structure where a person can live) that you permanently maintain, whether you own it or not, that is suitable for year-round use. A permanent place of abode usually includes a residence your spouse owns or leases. However, a residence maintained by a full-time student enrolled at an institution of higher education in an undergraduate degree program leading to a baccalaureate degree and occupied by the student while attending the institution is not a permanent place of abode with respect to that student. For additional information, see TSB-M-09(15)I, Amendment to the Definition of Permanent Place of Abode in the Personal Income Tax Regulations Relating to Certain Undergraduate Students. Note: Special rules under the SCRA apply to members of the military and their spouses for determining residency. For more information, visit our website at www.tax.ny.gov (search: military). Resident You are a New York State resident for income tax purposes if: • You maintain a permanent place of abode in New York State for substantially all of the tax year and spend 184 days or more in New York State during the tax year*; whether or not you were domiciled in New York State (unless you were in active service in the military). *Any part of a day is a day for this purpose. Note: If you maintain a permanent place of abode in New York State but are claiming to be a nonresident for tax purposes, you must be able to provide adequate records to substantiate that you did not spend more than 183 days of the tax year in New York State. • Your domicile is New York State. However, even if your domicile is New York, you are not a resident if you meet all three of the conditions in either Group A or Group B as follows: – 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 days (a part of a day is a day for this purpose) during any period of 548 consecutive days; and • You, your spouse (unless legally separated) and minor children spent 90 days or less (a part of a day is a day for this purpose) 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 548 x 90 = Maximum number of days allowed in New York State