Definition
Abode (permanent place of)
A dwelling permanently maintained by a taxpayer, suitable for year-round use. Triggers statutory residence in many US states (NY, NJ, MA, CT, PA).
A 'permanent place of abode' is a dwelling place permanently maintained by you that is suitable for year-round use. You don't need to own it. You don't need to live there. You don't need to use it. An apartment you rent year-round in NYC, even if you never sleep there, qualifies. A summer-only beach house with no winter heat does not. The concept is central to NY's 184-day rule and similar statutory residence tests in NJ, MA, CT, and PA.
See also:NY 184-day rule guide
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Tax Days turns these concepts into a live day count across every US state, federal SPT, Schengen, and 200+ countries.
