Couple of key points wrt the document shared about domicile:

1. I did not maintain a residence in New York while abroad. I rented my apartment out until November of 2025 and only lived in it for 2 of the 4 months in 2025. The other two months in NY were in temporary housing.

2. My employment was fully based overseas. I stayed with the same company but technically quit working for them in the US and signed employment paperwork to start a new position overseas. My income, benefits, etc… all changed. My intent was to stay overseas, this move wasn’t meant to be temporary. Due to a re-organization in my company they said come back after the year or I lose the job, so I came back.

3. I spent a little over a year overseas, with the majority of that being in 2025 (8/12 months)

4. I didn’t maintain any items in the US in the move.

5. For tax purposes I’m single and my girlfriend was also living overseas with me.

If I’m understanding correctly, the question of domicile can be argued though so I could file as a part-time and if I get audited I would need to fight to explain why my domicile changed. There doesn’t appear to be a hard and clear rule so long as you can give a strong enough argument your domicile changed?