NY Tax L § 1305 (2021)
2021 New York Laws TAX - Tax Article 30 - City Personal Income Tax 1305 - City Resident and City Nonresident Defined.

§  1305.  City  resident and city nonresident defined. For purposes of any tax imposed pursuant to the authority of this article:  (a) City resident individual. A  city  resident  individual  means  an individual:  (1)  who  is  domiciled in the city wherein the tax is imposed, unless (A) the taxpayer maintains no permanent place  of  abode  in  the  city, maintains  a  permanent  place  of  abode  elsewhere,  and spends in the aggregate not more than thirty days of the taxable year in the city,  or (B)  (i)  within any period of five hundred forty-eight consecutive days the taxpayer is present in a foreign country or countries for  at  least four  hundred  fifty  days,  and (ii) during such period of five hundred forty-eight consecutive days the taxpayer, the taxpayer's spouse (unless the spouse is legally separated) and the taxpayer's minor  children  are not  present in the city for more than ninety days, and (iii) during any period of less than twelve months, which would be treated as a  separate taxable  period  pursuant  to  section thirteen hundred seven, and which period is contained  within  the  period  of  five  hundred  forty-eight consecutive  days,  the  taxpayer is present in the city for a number of days which does not exceed an amount  which  bears  the  same  ratio  to ninety  as  the  number  of  days  contained in that period of less than twelve months bears to five hundred forty-eight, or  (2) who maintains a permanent place of abode in such city  and  spends in  the aggregate more than one hundred eighty-three days of the taxable year in such city, whether or not domiciled in this city for any portion of the taxable year, unless such individual is in active service in  the armed forces of the United States.  (b)  City  nonresident individual. A city nonresident individual means an individual who is not a resident of such city or  the  state  of  New York.  (c)  City  resident  estate  or trust. A city resident estate or trust means:  (1) the estate of a decedent who at his death was  domiciled  in  such city,  (2)  a  trust,  or  a  portion  of  a  trust,  consisting  of property transferred by will of a decedent who at his death was domiciled in such city, or  (3) a trust, or a portion of a trust, consisting of the property of:    (A) a person domiciled in such city at the time  such  property  was   transferred to the trust, if such trust or portion of a trust was then   irrevocable,  or  if  it  was  then revocable and has not subsequently   become irrevocable; or    (B) a person domiciled in such  city  at  the  time  such  trust  or   portion  of  a trust became irrevocable, if it was revocable when such   property was transferred to the  trust  but  has  subsequently  become   irrevocable.   For  the  purposes  of the foregoing, a trust or portion of a trust is revocable if it is subject to a power, exercisable immediately or at any future time, to revest title in the person  whose  property  constitutes such  trust  or  portion  of  a  trust and a trust or portion of a trust becomes  irrevocable  when  the  possibility  that  such  power  may  be exercised has been terminated.  (d)  City  nonresident  estate  or trust. A city nonresident estate or trust means an estate or trust which is not a resident of such city.