A resident is any person who has been a bona fide resident of California for at least one year on the residence determination date. You are a resident of the United States for tax purposes if you meet either the green card test or the substantial presence test for the calendar year.Use the SEARCH BAR above to find your form more quickly. Just type in the name of the form. 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.