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Resident and nonresident dened
To determine whether or not you are a resident of New York
State, New York City, or Yonkers, you must consider your
domicile and permanent place of abode. In general, your
domicile is the place you intend to have as your permanent
home. 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. For additional
information, visit our website.
Resident
New York State resident – You are a New York State resident
if:
1.
You maintain a permanent place of abode in New York State
for substantially all of the taxable year and spend 184 days or
more (a part of a day is a day for this purpose) in New York
State during the taxable year, whether or not domiciled in
New York State.
However, if you are a member of the armed forces, and your
domicile is not New York State, you are not a resident under
this denition. If you are a military spouse, you may not be
a resident under this denition. For more information, see
TSB-M-10(1)I, Military Spouses Residency Relief Act, and
TSB-M-19(3)I, Veterans Benets and Transition Act of 2018;
or
2. Your domicile is New York State. However, even if your
domicile is New York State, you are not a resident if you meet
all three of the conditions in either Group A or Group B as
follows:
Group A
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
1. 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
2. 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
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. The
following formula illustrates this condition:
number of days in the maximum number of
nonresident portion
× 90 =
days allowed in
548
New York State
To determine if you are a New York City or Yonkers resident,
substitute New York City or Yonkers, whichever is applicable, for
New York State in the above denition.
Nonresident and part-year resident
You are a nonresident if you do not meet the above denition of
a resident. You are a part-year resident if you meet the denition
of resident or nonresident for only part of the year.
Percent of services
The percent of services performed in New York State or Yonkers
may be computed using days, miles, time, or similar criteria.
For example, an individual working in New York State two out of
ve days for the entire year performs 40% of his or her services
in New York State.
Privacy notication
New York State Law requires all government agencies that
maintain a system of records to provide notication of the legal
authority for any request for personal information, the principal
purpose(s) for which the information is to be collected, and
where it will be maintained. To view this information, visit our
website, or, if you do not have Internet access, call and request
Publication 54, Privacy Notication. See Need help? for the Web
address and telephone number.
IT-2104.1 (12/20) (back)
Instructions