Do I need to file a New York State tax return? How do I know if I am a resident of New York State for income tax purposes?If a taxpayer falls under either test for the specific years under review, he is considered a New York resident for income tax purposes. NYS requires residents to complete a move with a change of domicile, which includes establishing a new permanent home in a new state or country. Domicile trumps 183 day rule. Domicile is the foundation for New York income tax and estate tax. Generally, you are considered a New York State resident for income tax purposes if you are domiciled in the state.