Hi Experts, Thanks for all your help.
Can you please suggest what is Resident / Non Resident criteria for NY State Tax File for year 2008.
Thanks.

If you live within the borders of NY state, you are a resident. If not, then you are not.

You may be a full-year or part-year resident depending on the duration of your stay.

However, if you are a student attending school in NY state, you are by law a non-resident of the state.