My daughter is a resident of and attends college in Wisconsin. During the summer she had a paid internship in New York City. I believe she is considered a non-resident for NT state income tax purposes. But what about for the New York City income tax? She subleased an apartment on Avenue A for three months. Is she considered a NYC resident for the three months even though she meets the criteria for a non-resident of NY state?

She IS in fact a non-resident of BOTH NY state and NYC.

The internship was for a specific, limited length of time, not an open-ended job opportunity.

The fact that she sub-leased the apartment in order to NOT accrue an unbearable hotel bill is irrelevant.