How to become Ny state resident?!?!?

Question

If a person used to be lived in NY state for couple years but move away for a years,and he still holding NY state driver lisence, is that mean that person cant be New York State resident anymore?

Answer 1

For tax purposes:

Where your driver's license is issued is NOT a primary factor.  Instead, they go by the relative size of your homes and various other things.  If you left NY intending to stay elsewhere "for a limited amount of time (no matter how long)", you remained an NY resident.  You cease being an NY resident only if you make a permanent move.  See below:

The rather verbose instructions for tax form IT-203 say:

"Definitions used to determine resident, nonresident, or part-year resident

You may have to pay income tax as a New York State resident

even if you are not considered a resident for other purposes. For

income tax purposes, your resident status depends on where you

were domiciled and where you maintained a permanent place of

abode during the tax year.

Domicile

In general, your domicile is the place you intend to have as

your permanent home. Your domicile is, in effect, where your

permanent home is located. It is the place you intend to return to

after being away (as on vacation abroad, business assignment,

educational leave, or military assignment).

You can have only one domicile. Your New York domicile does

not change until you can demonstrate that you have abandoned

your New York domicile and established a new permanent

domicile outside New York State.

A change of domicile must be clear and convincing. Easily

controlled factors such as where you vote, where your driver’s

license and registration are issued, or where your will is located

are not primary factors in establishing domicile. To determine

whether you have, in fact, changed your domicile, you should

compare (1) the size, value, and nature of use of your first

residence to the size, value, and nature of use of your newly

acquired residence; (2) your employment and/or business

connections in both locations; (3) the amount of time spent

in both locations; (4) the physical location of items that have

significant sentimental value to you in both locations; and (5) your

close family ties in both locations. A change of domicile is clear

and convincing only when your primary ties are clearly greater in

the new location. When weighing your primary ties, keep in mind

that some may weigh more heavily than others, depending upon

your overall lifestyle. If required by the Tax Department, it is the

taxpayer’s responsibility to produce documentation showing the

necessary intention to effect a change of domicile.

If you move to a new location but intend to stay there only for

a limited amount of time (no matter how long), your domicile

does not change. For example, Mr. Green of ABC Electronics in

Newburgh, New York, was temporarily assigned to the Atlanta,

Georgia branch office for two years. After his stay in Atlanta,

he returned to his job in New York. His domicile did not change

during his stay in Georgia; it remained New York State.

If your domicile is in New York State and you go to a foreign

country because of a business assignment by your employer,

or for study, research or any other purpose, your domicile does

not change unless you show that you definitely do not intend to

return to New York.

Permanent place of abode

A permanent place of abode is a residence (a building or

structure where a person can live) that you permanently maintain,

whether you own it or not, and usually includes a residence

your husband or wife owns or leases. A place of abode is not

permanent if you maintain it only during a temporary or limited

period of time for a particular purpose.

Resident

You are a New York State resident for income tax purposes if:

• Your domicile is not New York State but you maintain a

permanent place of abode in New York State for more than

11 months of the year and spend 184 days or more (any part

of a day is a day for this purpose) in New York State during the

tax year.

However, if you are a member of the armed forces, and your

domicile is not New York State, you are not a resident under

this definition; or

• Your domicile is New York State. However, even if your domicile

is New York, you are not a resident if you meet all three of the

conditions in either Group A or Group B as follows:

Group A

1) You did not maintain any permanent place of abode in

New York State during the tax year; and

2) You maintained a permanent place of abode outside

New York State during the entire tax year; and

3) You spent 30 days or less (any part of a day is a day for

this purpose) in New York State during the tax year.

Group B

1) You were in a foreign country for at least 450 days during

any period of 548 consecutive days; and

2) You spent 90 days or less (any part of a day is a day

for this purpose) in New York State during this 548-day

period, and your spouse (unless legally separated) or minor

children spent 90 days or less (any part of a day is a day

for this purpose) in New York during this 548-day period in a

permanent place of abode maintained by you; and

3) During