New York Laws
Article 2-D - City Personal Income Tax on Residents
25-A-6 - Resident and Nonresident Defined.

(1) who is domiciled in the city, unless he 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
(2) who is not domiciled in the city but maintains a permanent place
of abode in the city and spends in the aggregate more than one hundred
eighty-three days of the taxable year in the city, unless such
individual is in the armed forces of the United States during an
induction period.
(b) Nonresident individual.--A nonresident individual means an
individual who is not a resident.
(c) Resident estate or trust.--A resident estate or trust means:
(1) the estate of a decedent who at his death was domiciled in the
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 the
city, or
(3) a trust, or a portion of a trust, consisting of property of:
(A) a person domiciled in the 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 the 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) Nonresident estate or trust.--A nonresident estate or trust means
an estate or trust which is not a resident.
(e) Cross reference.--For effect of change of an individual's resident
status, see section thirty-four.

Structure New York Laws