My drivers license is from Tennessee. I vote in Tennessee and my permanent in address in in Tennessee. With that said, I work in NYC. Last year I filed as a NYC resident. However, I believe there was a mistake made. Can I fill as a NYC non resident?

Unless you commute via jet plan each morning, I'm guessing that you probably have an apartment in NYC, and that you actually spend more nights in NYC than in TN - is that right? If so, then you are a NY resident - not a TN resident. It does not matter what your drivers license says - for tax purposes your state of residence is based on where you sleep the most nights.

If your stay away from TN is temporary or transitory, TN may want you to file tax return. May be to be safe, file TN tax return and report your worldwide income and claim credit for taxes paid to NY. You may not owe any TN tax.

Mukata - TN does not have an income tax on salary and wages. This is why the OP is hoping that he can claim to be a TN resident while working in NYC.