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. Let's start with the basics.Connecticut uses a two-part test to determine whether an individual is a state resident for income tax purposes. This article details the factors New York State analyzes when determining if an individual changed their residency and domicile. (1) Which is the one place where you have the greatest connections for the taxable year? (2) Which place do you intend to be your domicile?