New York 184-day rule calculator
New York taxes statutory residents on their entire worldwide income. Enter your NY days and abode status to see whether you cross the line, and how exposed you are to an audit.
Your New York year
How New York's 184-day rule plays out
What is the New York 184-day rule?
You are a New York statutory resident if you maintain a permanent place of abode in New York for substantially all of the year AND spend more than 183 days (i.e. 184+) in New York. If both are true, you're taxed on your worldwide income for the entire year, regardless of where you're domiciled.
What counts as a day in New York?
Almost any presence. Any part of a calendar day spent in New York counts as a full day, including a layover at JFK, LGA, or EWR, or a Sunday brunch in Manhattan. Narrow exceptions exist for travel solely in transit and for medical confinement.
What is a permanent place of abode?
A dwelling you maintain that is suitable for year-round use, kept for substantially all of the year (more than about 11 months). You don't have to own it, live there, or even use it, though Matter of Gaied (2014) requires that the abode be one you actually have a residential interest in.
How does New York audit residency?
New York runs the most aggressive residency-audit program in the US. Auditors reconstruct your year from cell-phone records, EZ-Pass, credit cards, and travel itineraries. Your best defense is a contemporaneous, day-by-day log, which is exactly what Tax Days produces.
Sources & further reading
Every rule on this page is drawn from primary sources. Verify the current law before making a residency decision.
- [1]NY Tax Law § 605 (resident definition)NY Senate
- [2]New York income-tax residencyNY Dept. of Taxation & Finance
- [3]Nonresident Audit GuidelinesNY Dept. of Taxation & Finance
- [4]Matter of Gaied v. N.Y.S. Tax Appeals Tribunal (2014)NY Court of Appeals
Never guess your NY day count again
Tax Days tracks your New York days in real time, warns you before 184, and exports an audit-ready PDF your accountant will recognize.
Read the full New York 184-day rule guide.