You may have to pay income tax as a New York State resident
even if you are not considered a resident for other purposes. For
income tax purposes, your resident status depends on where
you were domiciled and where you maintained a permanent
place of abode during the taxable year.
Review the following definitions in Resident Instructions to determine if you are a resident, nonresident, or part-year resident.
Review how nonresidents and part-year residents are taxed in Part-Year and Nonresident Instructions to determine if you need to file a part-year or nonresident return.