A resident of NYS who is stationed in another state must file a NYS return, unless they meet the resident exemption requirements listed above. Those stationed in NYS who were not residents when joining the military are considered nonresident.
Under the Military Spouses Residency Relief Act, a military spouse’s state of residence does not change when moving to a new state to be with a service member stationed there if the residence or domicile is the same for the servicemember and spouse.
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