I am a US citizen who in 2018 worked in the Netherlands for a Dutch employer. I left the USA in October 2017 and went back to NYC only for 31 days in 2018. I don't own any house and my last apartment lease was terminated in September 2017. For the days I stayed in NYC, I was renting a room with AirBNB.
I am planning on filing as a non-resident for NYS/NYC since I will use the Foreign Earned Income Exclusion on my Federal return. Residency rules in NYS are somewhat complicated, but since I can avoid returning until 2020, I think I should be able to use the Group B tests to say that I'm a non-resident.
However, I'm wondering if I can choose the 548 days period to start in 2017, even if for 2017 last year I filed a full-time resident return.
If not, can I re-file the 2017 NY state return as a part-time resident for the first 10 months of the 2017 and part-time non resident for November and December, so that I can start the 548 days period in 2017?
My target is to be able to stop filing state returns while I will be out of the USA for the next several years.