| Day line | more than 183 + home |
|---|---|
| Type of test | Day count with a home test |
| Home in the state required | Yes |
| Law | N.Y. Tax Law § 605(b)(1)(B); 20 NYCRR § 105.20 |
| Official source | www.tax.ny.gov |
What it means
Statutory residency tests apply on top of domicile. You can be domiciled elsewhere and still be taxed as a resident if you meet the test.
Keep the record
Whatever the rule, the person claiming not to be a resident usually has to prove it. Log every day, including travel days, and keep the receipts, boarding passes and photos that back it up. What auditors ask for.
States with the same kind of test
- Connecticut: more than 183 + home
- Delaware: more than 183 + home
- District of Columbia: 183 or more + home
- Georgia: 183 or more
Questions
How many days can I spend in New York without becoming a resident?
If you keep a permanent place of abode in New York for substantially all of the year and spend more than 183 days there, you're a resident. Any part of a day in the state counts as a day, with narrow exceptions such as passing through to travel elsewhere. Days alone aren't the whole story: domicile is a separate test.
Does a partial day in New York count?
Most states with a day test count any part of a day in the state. This state's rule says so explicitly.