Generally, you are considered a New York State resident for income tax purposes if you are domiciled in the state. Domicile is intended to be permanent rather than temporary, whereas residence means living in a particular locality and requires mere physical presence.If the Decedent had more than one residence, the domicile is that place where the Decedent intended to return. Every attempt was made with this project to provide a concise and easy-to-follow guide on the construction requirements of the Fair Housing. Act.