This means the county where the Decedent lived and considered their primary home address before they died. 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.Domicile trumps 183 day rule. Domicile refers to the place you call home permanently. Your domicile is important for legal purposes such as paying taxes, voting, and claiming benefits. 11th JD - Queens Surrogate's Court Local Forms. Note: PDF reader is needed to open these forms (Adobe, Foxit, etc.).