When is one considered a resident in New York City for income tax purposes?
The tax regulations define a New York City resident as person who is domicile in the city and a person who is not domiciled but maintained a permanent place of abode in the state for eleven months or more of the NYC tax year. A domicile is defined as a person with a permanent and legal physical address in New York City. The physical address is the home of the domicile where he intends to stay for an indefinite period of time. A New York City domicile lives, occupies an apartment or a home, works, votes, and/or attends school in the NYC. Section 605(b)(1) of the Tax Law defines a none domicile resident as a person who maintained a permanent place of abode in the state and spent more than 183 days, of the year under consideration, in NYC.
