Hello and thanks for trusting me to help you today. I am a tax adviser with over 15 years of experience.
There are three separate and distinct areas to be examined during the audit of a nonresident individual:
Domicile, Statutory Residency and Income Allocation.
Individuals who reside at several locations during the year and have a long established pattern of maintaining a "home" in New York would be questioned concerning their resident status.
For NY taxation
purposes, domicile is defined in the income tax regulations as the place an individual intends to be his permanent home, the place he intends to return to whenever he may be absent.
Residence in a strict legal sense means merely a "place of abode."
NY looks to your intent. Do you have another property that you live in or have a history in that shows it to be your domicile.
Once established, a domicile continues until the person in question abandons the old and moves to a new location with the bona fide intention of making his fixed and permanent home at the new location.
SO just purchasing a property in Manhattan is not the event that would make you resident (even a part year resident). Your domicile would need to be abandoned first.
Since a domicile continues until superseded by another, a change of residence without the intention of creating a new domicile leaves the last established domicile unaffected. You will remain a tax resident of Minnesota until you relinquish your ties there. This is also true for the income you earn abroad.
If you purchase the property in NY and go there and stay, you will be taxed on income you make while staying in NY ( as a part year or nonresident)this is where the allocation comes into play.
You were looking for a published guidance on this, the burden of proving a change of domicile is upon the party asserting the change. The evidence to effect a change of domicile must be "clear and convincing" as noted in Bodfish v. Gallman. You can look to that case if you wish to read more.
The NY law
that covers this is 20 NYCRR 105.20(d)(2)