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your domicile is New York State (see Exception below); or. you maintain a permanent place of abode in New York State for substantially all of the taxable year and spend 184 days or more in New York State during the taxable year, whether or not you are domiciled in New York State for any portion of the taxable year. Income tax definitions - Tax.NY.gov ny.gov https://.tax.ny.gov › pit › file › pit_definitions ny.gov https://.tax.ny.gov › pit › file › pit_definitions
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