2023 New York Laws › TAX - Tax › Article 30-A - City Income Tax Surcharge › 1325 - City Resident and City Nonresident Defined.

§  1325.  City  resident and city nonresident defined. For purposes of
any city income tax surcharge 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 city income tax surcharge
is imposed pursuant to the authority of this  article,  unless  (A)  the
taxpayer maintains no permanent place of abode in such 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,  the
taxpayer's  spouse  (unless  the  spouse  is  legally separated) and the
taxpayer's minor children are present in a foreign country or  countries
for at least four hundred fifty days, and (ii) during the period of five
hundred  forty-eight consecutive days the taxpayer is 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 twenty-seven of this article, 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 is not domiciled in such city but 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,  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.
(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 a 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.