2023 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.