Generally, you are considered a New York State resident for income tax purposes if you are domiciled in the state. There are three main types of domicile: domicile of origin, domicile of dependence and domicile of choice.You may also be 'deemed UK domiciled', Domicile is intended to be permanent rather than temporary, whereas residence means living in a particular locality and requires mere physical presence. Domicile is not the same as nationality, citizenship or residence. Every individual has a domicile, which they originally acquire at birth.