Generally, you are considered a New York State resident for income tax purposes if you are domiciled in the state. Example 1 You are a resident of New York working temporarily in California for a New York corporation.A partyear resident pays taxes on all income during the residency period and any New Yorksource income during the nonresident period. Your domicile is the state of your permanent home, or the state you consider your home whenever you are elsewhere. Your domicile is an important place. If you lived inside or outside of California during the tax year, you may be a part-year resident. As a part-year resident, you pay tax on:.