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New York Consolidated Laws, General City Law - GCT § 6. Resident and nonresident defined

Current as of January 01, 2026 | Updated by Findlaw Staff

(a) Resident individual.  A resident individual means an individual:

(1) who is domiciled in the city, unless he 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

(2) who is not domiciled in the city but maintains a permanent place of abode in the city and spends in the aggregate more than one hundred eighty-three days of the taxable year in the city, unless such individual is in the armed forces of the United States during an induction period.

(b) Nonresident individual.  A nonresident individual means an individual who is not a resident.

(c) Resident estate or trust.  A resident estate or trust means:

(1) the estate of a decedent who at his death was domiciled in the 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 the city, or

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

(A) a person domiciled in the 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 the 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) Nonresident estate or trust.  A nonresident estate or trust means an estate or trust which is not a resident.

(e) Cross reference.  For effect of change of an individual's resident status, see section thirty-four.

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Cite this article: FindLaw.com - New York Consolidated Laws, General City Law - GCT § 6. Resident and nonresident defined - last updated January 01, 2026 | https://codes.findlaw.com/ny/general-city-law/gct-sect-6-nr2/

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