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Exceptions to Domicile Rule - a New York domiciliary who fully satisfies either of the following exceptions to the domicile rule will be considered a nonresident of New York for personal income tax pu



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Exceptions to Domicile Rule - a New York domiciliary who fully satisfies either of the following exceptions to the domicile rule will be considered a nonresident of New York for personal income tax purposes:

    1. The 30-Day Rule - A New York domiciliary will not be taxable as a resident if he or she: (1) maintains a permanent place of abode outside of New York; (2) does not maintain a permanent place of abode in New York; and (3) spends no more than 30 days of the taxable year in New York. N.Y. Tax Law § 605(b)(1)(A)(i).

    2. The 548-Day Rule - A New York domiciliary will not be taxable as a resident if he or she, within a period of 548 consecutive days is: (1) present in a foreign country or countries for at least 450 days; (2) is not present in New York State for more than 90 days; nor are his or her spouse (unless such spouse is legally separated) or minor children in New York for more than 90 days; and (3) during the nonresident portion of the taxable year with or within which such period of 548 consecutive days begins and nonresident portion of the taxable year with or within which such period of 548 consecutive days ends, such person is present in New York State for a number of days which does not exceed an amount which bears the same ratio to 90 as the number of days contained in such portion of the taxable year bears to 548. N.Y. Tax Law § 605(b)(1)(a)(ii).




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