Under section 605(b)(1) of the Tax Law, an individual who is not domiciled in New York is considered a resident for personal income tax purposes if that individual maintains a permanent place of abode in the state and spends more than 183 days of the taxable year in the state.
New York Taxpayer Part-Year Resident Domicile Change ALJ Statutory Resident NY
One can imagine a scenario where a part-year resident taxpayer maintains the legacy residence, or a summer home in the Hamptons, and triggers full-year statutory residence status inadvertently by returning for visits to the State during his/her non-resident period, an activity that was previously permissible.
What To Expect In A Residency Audit | New York Residency Audit Guide: Hodgson Russ LLP