Generally, you are considered a New York State resident for income tax purposes if you are domiciled in the state. This means the county where the Decedent lived and considered their primary home address before they died.Domicile refers to the place you call home permanently. Your domicile is important for legal purposes such as paying taxes, voting, and claiming benefits. Domicile trumps 183 day rule. "State of legal residence" (SLR) and "domicile" mean the same thing, namely your true, fixed, and permanent abode.