Tax Law, § 605(b)(1)
An individual may be a resident of New York State for personal income tax purposes, and taxable as a resident, even though such individual would not be deemed a resident for other purposes. As used in this Subchapter, the term resident individual includes:
As long as an individual who is domiciled in New York State continues to meet the requirements of either paragraph (1) or paragraph (2) of this subdivision, such individual will be considered a nonresident of New York State for personal income tax purposes. However, where such individual fails to meet those conditions, such individual will be subject to New York State personal income tax as a resident. Where an individual domiciled in New York State claims to be a nonresident for any taxable year (or portion thereof), the burden is upon such individual to show that such individual satisfied the requirements set forth in paragraph (1) or paragraph (2) of this subdivision.
Example:
B, a single individual, is domiciled in New York State. During the period July 2, 1988 through December 31, 1989 (a period of 548 consecutive days), B was present in a foreign country 463 days.
During the above period, B was present in New York State a total of 50 days, 15 days during the period July 2, 1988 through December 31, 1988, and 35 days during 1989. Since B was present in a foreign country 463 days, B meets the requirements of subparagraph (i) of paragraph (2) of this subdivision.
B also meets the requirements of subparagraph (ii) of paragraph (2) of this subdivision, because the total of 50 days B was present in this State during this 548 consecutive day period is less than the maximum of 90 days allowed.
To ascertain whether B meets the requirements of subparagraph (iii) of paragraph (2) of this subdivision, B must determine if the number of days present in New York State during the period July 2, 1988 through December 31, 1988 exceeds the maximum allowed for the nonresident portion of the taxable year within which the 548 consecutive day period began. The maximum number of days B may be present in New York State during the period July 2, 1988 through December 31, 1988 is 30, determined by making the following computation:
183 (number of days in the nonresident portion of the taxable year) | / | 548 × 90 | = | 30 (maximum number of days B may spend in New York State during the period July 2, 1988 through December 31, 1988) |
Since B was present in New York State 15 days during the period July 2, 1988 through December 31, 1988, B did not exceed the maximum of 30 days allowed for this period. Therefore, B meets the requirements of subparagraph (iii) of paragraph (2) of this subdivision.
Based on the information contained in this example, B meets all the requirements of paragraph (2) of this subdivision and would be considered a nonresident of New York State for income tax purposes during the period July 2, 1988 through December 31, 1989. Therefore, B would be required to file as a part-year resident of New York State for the taxable year 1988 and as a nonresident of New York State for the taxable year 1989.
N.Y. Comp. Codes R. & Regs. Tit. 20 § 105.20