Is a t/p working and living in Canada on a long term assignment (2-3 years) subject to NYS income tax

[jfjefts]

T/P from NYS is now working and living in Canada for a 2–3-year period. His employer, the FBI, is withholding Federal and NYS income tax. He does not have a residence in NYS, just a PO Box for mail. Is he subject to NYS income tax, or can he file as a Non-Resident and get a full refund of the NYS taxes withheld?
His wife is in the same position, but she is using her mothers NJ address for mail.

[Camp1040]

Where are most of his belongings, his family ties, where does he intend to return to when done with this assignment.

[sjrcpa]

Who issued his driver's license? Where does he vote?

Do they own a house in NY?

[sjrcpa]

What do we have the FBI doing in Canada?

[IRonMaN]

I think we have FBI all over the place.  The only difference is this one didn’t have to spend as much time learning a foreign language as some of the others.

[jeffmcpa2010]

Unless he is in the part of Canada that speaks French..

[IRonMaN]

We-we.  Or is it wi-wi. Or wewe?  wee-wee?  Wiwi?  Weewee?  Why did you have to go and complicate things?  Eh?

[jfjefts]

He has a NY drivers license,. and he votes in NY . He does not own a house. He was renting in NY and moved all his belongings to Canada.

[jfjefts]

He took all his belongings with him. He will probably return to NY when the assignment is done.

[Camp1040]

I would go with NYS resident. It meets the domicile test.

[sjrcpa]

And NY is one of the tough states when it comes to proving you abandoned residency.

I agree with @Camp1040 

[IRonMaN]

Keeping a PO box in NY sure doesn't help when you are trying to say you abandoned the state.

[jeffmcpa2010]

Let alone drivers license and voter registration.