Certain persons aren’t deemed residents although domiciled in New York state. Any person domiciled in New York state is a resident for personal income tax purposes for a specific taxable year unless for that year such person satisfies all three of the requirements in (1) or all three requirements in (2) below. (1) A person isn’t deemed a resident although domiciled in New York state if: the person maintains no permanent place of abode in New York state during such year; the person maintains a permanent place of abode outside New York state during such entire year; and the person spends in the aggregate not more than 30 days of the taxable year in New York state.
N.Y. Comp. Codes R. & Regs. tit. 20, § 105.20(b)(1).
(2) A person isn’t considered a resident of the state although domiciled in the state if: within any period of 548 consecutive days the taxpayer is present in a foreign country or countries for at least 450 days; during the period of 548 days, the taxpayer, the taxpayer’s spouse (unless the spouse is legally separated), and the taxpayer’s minor children aren’t present in the state for more than 90 days, and during the nonresident portion of the taxable year with or within which the period of 548 consecutive days begins and the nonresident portion of the taxable year with or within which the period ends, the taxpayer is present in the state for a number of days that doesn’t exceed an amount which bears the same ratio to 90 days as the number of days contained in that portion of the taxable year bears to 548 days.
N.Y. Tax Law § 605(b)(1)(A); N.Y. Comp. Codes R. & Regs. tit. 20, § 105.20(b)(2).
Foreign Earned Income Exclusion = Yes
Foreign Tax Credits = Canadian Provence's only
Due Date = April 15
Accepts Federal Extensions = Yes, when tax is not due to be paid and from 4868 is filed with the State. Otherwise use form IT-370