http://www.tax.ny.gov/pit/file/pit_definitions.htm#resident NYS Tax Department’s definition http://www.tax.ny.gov/pit/file/pit_definitions.htm#resident http://www.tax.ny.gov/pit/file/pit_definitions.htm#part-year NYS tax website not if you maintained your permanent domicile New York State Government website http://www.tax.ny.gov/pit/file/pit_definitions.htm New York NY guidelines on the government website