Generally, you must file a New York State resident income tax return if you are a New York State resident and meet any of the following conditions. Domicile trumps 183 day rule.Gov or submit in-person at the NYC Comptroller's Office. Per the NY Instructions for Form IT-201, page 12: New York State county of residence. If you are domiciled in New York, you are a resident for income tax purposes, and all of your income, regardless of its source, will be taxable.