Taxpayer is a SC resident where he lives with his spouse and family. Spouse and family live in SC year round and never travel to NY. He works in NYC @ JFK airport, he stays at his fathers apt in Manhattan when he is in town, and flies home every weekend, .he pays no rent or helps maintain apt. his only income is from his employer. Do I claim him a NYS/NYC resident for tax proposes with SC address IT-201 or claim him a NYS/NYC non resident  IT-203.