Generally, you are considered a New York State resident for income tax purposes if you are domiciled in the state. "Domicile" is the one location with which for legal purposes a person is considered to have the most settled and permanent connection.Means living in a particular locality, but domicile means living in that locality with intent to make it a fixed and permanent home. A residence is a place of some permanency, while a domicile is a true, fixed permanent home to which an individual intends to return after an absence.