N.Y. Tax Law § 1305: City resident and city nonresident defined

§ 1305. City resident and city nonresident defined. For purposes of

any tax imposed pursuant to the authority of this article:

(a) City resident individual. A city resident individual means an

individual:

(1) who is domiciled in the city wherein the tax is imposed, unless

(A) the taxpayer maintains no permanent place of abode in the city,

maintains a permanent place of abode elsewhere, and spends in the

aggregate not more than thirty days of the taxable year in the city, or

(B) (i) within any period of five hundred forty-eight consecutive days

the taxpayer is present in a foreign country or countries for at least

four hundred fifty days, and (ii) during such period of five hundred

forty-eight consecutive days the taxpayer, the taxpayer's spouse (unless

the spouse is legally separated) and the taxpayer's minor children are

not present in the city for more than ninety days, and (iii) during any

period of less than twelve months, which would be treated as a separate

taxable period pursuant to section thirteen hundred seven, and which

period is contained within the period of five hundred forty-eight

consecutive days, the taxpayer is present in the city for a number of

days which does not exceed an amount which bears the same ratio to

ninety as the number of days contained in that period of less than

twelve months bears to five hundred forty-eight, or

(2) who maintains a permanent place of abode in such city and spends

in the aggregate more than one hundred eighty-three days of the taxable

year in such city, whether or not domiciled in this city for any portion

of the taxable year, unless such individual is in active service in the

armed forces of the United States.

(b) City nonresident individual. A city nonresident individual means

an individual who is not a resident of such city or the state of New

York.

(c) City resident estate or trust. A city resident estate or trust

means:

(1) the estate of a decedent who at his death was domiciled in such

city,

(2) a trust, or a portion of a trust, consisting of property

transferred by will of a decedent who at his death was domiciled in such

city, or

(3) a trust, or a portion of a trust, consisting of the property of:

(A) a person domiciled in such city at the time such property was

transferred to the trust, if such trust or portion of a trust was then

irrevocable, or if it was then revocable and has not subsequently

become irrevocable; or

(B) a person domiciled in such city at the time such trust or

portion of a trust became irrevocable, if it was revocable when such

property was transferred to the trust but has subsequently become

irrevocable.

For the purposes of the foregoing, a trust or portion of a trust is

revocable if it is subject to a power, exercisable immediately or at any

future time, to revest title in the person whose property constitutes

such trust or portion of a trust and a trust or portion of a trust

becomes irrevocable when the possibility that such power may be

exercised has been terminated.

(d) City nonresident estate or trust. A city nonresident estate or

trust means an estate or trust which is not a resident of such city.