Generally, you are considered a New York State resident for income tax purposes if you are domiciled in the state. It's simple and easy to follow the instructions, complete your NJ tax return, and file it online.If you are not a U.S. citizen, you are considered a nonresident of the United States for U.S. tax purposes unless you meet one of two tests. If you are tax resident in the UK you will generally have to pay tax on the "arising" basis. This means that you pay UK tax on your worldwide income and gains. One of the parties seeking an annulment must have resided in the state for at least six weeks.