You are a New York State partyear resident if you meet the definition of resident or nonresident for only part of the year. 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.It says you must maintain a permanent place of abode in New York State AND spend 184 days or more in New York State. You can only have one domicile at a time, so if New York is where your primary home is, the state considers you a resident for tax purposes. Residency also implies the student's intent to remain in New York after completing his or her studies. Section 526.15 - Resident (a) Individuals. (1) Any individual who maintains a permanent place of abode in this State is a resident.