N.Y. Tax Law § 1325: City resident and city nonresident defined

§ 1325. City resident and city nonresident defined. For purposes of

any city income tax surcharge 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 city income tax surcharge

is imposed pursuant to the authority of this article, unless (A) the

taxpayer maintains no permanent place of abode in such 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, the

taxpayer's spouse (unless the spouse is legally separated) and the

taxpayer's minor children are present in a foreign country or countries

for at least four hundred fifty days, and (ii) during the period of five

hundred forty-eight consecutive days the taxpayer is 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 twenty-seven of this article, 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 is not domiciled in such city but 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, 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.

(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 a 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.