Definition
PPA (Permanent Place of Abode)
Abbreviated form of 'permanent place of abode', a year-round dwelling that triggers statutory residence under New York's 184-day rule.
PPA is the standard abbreviation in NY-residency-audit practice. A PPA is a dwelling place permanently maintained, suitable for year-round use. Combined with 184+ NY days, a PPA makes you a NY statutory resident regardless of domicile. The Court of Appeals in Matter of Gaied (2014) narrowed the rule somewhat, the abode must be 'actually used as a residence', but the burden of proof remains on the taxpayer.
See also:NY 184-day rule guide
← Browse all tax-residency terms
Track the rules these terms describe
Tax Days turns these concepts into a live day count across every US state, federal SPT, Schengen, and 200+ countries.
