1. (a) If the status of a trust changes during its taxable year from resident to nonresident, or from nonresident to resident (see subdivision [b] of this section), the fiduciary of such trust must file one New York State fiduciary return as a resident trust for the portion of the year during which the trust is a resident trust, and one New York State fiduciary return as a nonresident trust for the portion of the year during which the trust is a nonresident trust. Furthermore, in determining the New York taxable income, the New York personal service taxable income and the New York State minimum taxable income of such trust for the respective periods of residence and nonresidence, the provisions of sections 154.5 through 154.14 of this Part must be taken into account (if applicable), except to the extent that the provisions of such sections may be inconsistent with the provisions of section 618 or section 638 of the Tax Law.

   1. (1) For purposes of this section, a change of residence of a revocable inter vivos trust or portion thereof will be deemed to have occurred if:

      1. (i) a revocable inter vivos trust (consisting of property of a person or persons whose property constitutes such trust or portion thereof) becomes irrevocable; and
      2. (ii) prior to the time such trust becomes irrevocable, the domicile of the person or persons whose property constitutes the trust or portion thereof is different from the domicile of such person or persons at the time the property was transferred to the trust.
   2. (2) The date on which the change of residence will be deemed to have occurred is the date on which the revocable inter vivos trust becomes irrevocable inter vivos, provided that all the conditions prescribed in paragraph (1) of this subdivision have been satisfied.
   3. (3) If the property of more than one grantor constitutes the trust and only one of the grantors satisfies the provisions of paragraph (1) of this subdivision, the respective portions of the property transferred to the trust by each such grantor must be treated as if separate trusts had been created by each such grantor. Accordingly, the portion of the trust which changed its resident status during the taxable year would be required to file one New York State fiduciary return as a resident trust for its period of New York State residence and another New York State fiduciary return as a nonresident trust for its period of nonresidence. However, the portion of the trust which did not change its resident status must file a New York State fiduciary return for the entire taxable year as either a resident trust or a nonresident trust, as the case may be.
   4. (4) A trust which is created as an irrevocable trust or as a testamentary trust may not change its resident status.

   (b)

Tax Law, § 654(g)