New York's 183-Day Statutory Residency Rule
A home in New York plus more than 183 days there in a calendar year makes you a statutory resident, even if you live elsewhere. Here is exactly how the count works.
Last verified: July 2026
In short: New York treats you as a statutory resident if you both maintain a permanent place of abode in the state for substantially all of the year and spend 184 days or more (more than 183) in New York during the calendar year. This applies even if your permanent home is in another state or country. Any part of a day in New York counts as a full day.
- Threshold
- More than 183 days (184+)
- Also required
- Permanent place of abode
- Counting window
- Calendar year
- A day counts if
- Any part of a day in NY
- Applies even if
- Domiciled elsewhere
- Legal basis
- NY Tax Law §605(b)
The rule
New York has two separate ways to be a resident: by domicile (New York is your true, permanent home) or by statutory residence. The 183-day rule is the statutory-residence test, and it has two conditions that must both be met:
- A permanent place of abode. You maintain a dwelling suitable for year-round living in New York for substantially all of the tax year. It does not have to be owned, and you do not have to live in it full time.
- More than 183 days. You spend 184 days or more in New York during the calendar year. Exactly 183 days keeps you under the day test.
Meet both and you are a statutory resident, taxed by New York on your worldwide income, even if you are domiciled in another state or country.
How to count it
- Confirm you maintained a permanent place of abode in New York for substantially all of the year.
- Count every day on which you were present in New York for any part of the day.
- Add the days across the whole calendar year. Days do not need to be consecutive.
- If the total reaches 184 or more and the place-of-abode condition is met, you are a statutory resident for that year.
Example. You are domiciled in Florida but keep an apartment in Manhattan all year. Across the year you are physically in New York on 190 days, many of them just for part of the day.
Because any part of a day counts, all 190 days count. With a permanent place of abode plus 184+ days, you are a New York statutory resident, taxed on your full income, despite being a Florida domiciliary.
Beyond the day count
The 183-day test is only the statutory route. New York can also tax you as a resident by domicile, which turns on where your true home and life are rather than a day count. New York City applies its own parallel resident rules, so city residency can be a separate question from state residency. And "substantially all of the year" for the place of abode is generally read as most of the year, not merely a brief period.
Official source: New York Tax Law §605(b), explained on the New York State Department of Taxation and Finance income tax definitions page.
AtlasDays tracks New York's 183-day rule automatically
Log your trips once. AtlasDays counts your days in New York for each calendar year, privately on your iPhone, and warns you before you cross the 183-day line.
Get AtlasDays on the App StoreFAQ
How many days can you spend in New York without becoming a statutory resident?
Up to 183 days in the calendar year. At 184 or more days, combined with a permanent place of abode kept for substantially all of the year, you become a statutory resident.
What counts as a day in New York?
Any part of a day spent in New York counts as a full day, with narrow exceptions such as travelling through the state or days solely for medical treatment.
Do you need a home in New York to be caught by the rule?
For the statutory test, yes. Without a permanent place of abode there is no statutory residence on days alone, though separate domicile rules can still make you a resident.