Who is a nonresident of New York?
You are a nonresident of New York if you were a legal resident of another state but worked in New York or received income from New York sources during 2025.
Military personnel whose home of record is NOT New York but are stationed in New York are considered nonresidents. In this case, you are only required to file a New York tax return if you earned income from New York sources other than military pay.
Military personnel whose home of record is NOT New York but are stationed in New York are considered nonresidents. In this case, you are only required to file a New York tax return if you earned income from New York sources other than military pay.
