Generally, you are considered a New York State resident for income tax purposes if you are domiciled in the state. Domicile is the place you regard as your permanent home – the place to which you intend to return after a period of absence.You can have only one domicile. In any residence district, any dwelling shall be deemed the "principal building" on the lot on which it is situated. Students aged 24 and older are considered independent and are not deemed to have the same state of residency as their parent(s) or legal guardian(s). Residency can be the same as a person's domicile, but it also can be a person's temporary residence (i.e.