Most states have similar definitions for "permanent place of abode" and "domicile"
New York State's define the following
Domicile
In general, your domicile is:
- the place you intend to have as your permanent home
- where your permanent home is located
- the place you intend to return to after being away (as on vacation, business assignments, educational leave, or military assignment)
And for permanent place of abode
Permanent place of abode
In general, a permanent place of abode is a residence (a building or structure where a person can live) that:
- you permanently maintain, whether you own it or not; and
- is suitable for year-round use.
- A permanent place of abode usually includes a residence your spouse owns or leases
There is a further clarification page with examples and details on permanent abodes that adds
If you maintain a place of abode that meets the physical characteristics described above, and you can stay there whenever you want, you are maintaining a permanent place of abode, even if you only stay there occasionally.
From the narrative, it seems to me you have been and continue to be domiciled in Connecticut (though you can intend to make NY your permanent home, if you choose).
You may or may not have a permanent abode in New York. (the questions to determine this: do you pay anything on an ongoing basis to maintain the house, and can you stay at the house whenever you want?)
New York puts these together and considers you a resident if:
your domicile is not New York State but you maintain a permanent place of abode in New York State for more than 11 months of the year and spend 184 days or more in New York State during the tax year. Note: Any part of a day is a day for this purpose.
If you also consider the NY house as a permanent place of abode, for 2019, you didn't maintain it for more than 11 months. For 2020, log the days you step foot in NY State.
