Wages received by a Florida domiciliary who is a Foreign Service member temporarily assigned by the U.S. State Department to the U.S. Mission to the U.N. in New York City will be subject to New York State nonresident income tax if the wages are includable in federal adjusted gross income, to the extent they are for work performed at the U.S. Mission.  Advisory Opinion, TSB-A-14(2)I (N.Y.S. Dep’t of Taxation & Fin., Aug. 20, 2014).  Although Tax Law § 631(e) exempts “military compensation” received by nonresidents stationed in New York, there is no similar provision for members of the Foreign Service. The Department of Taxation and Finance noted that the individual could be taxed as a “statutory resident” of New York State and City, however, if he maintains a permanent place of abode in New York and spends more than 183 days of the year in the State.