New York 183-Day Rule Calculator: NY Statutory Residency Test
A New York statutory residency calculator for the state and New York City. People call it the 183-day rule, but the line is more than 183 days, so day 184 is the one that counts. Enter your days or date ranges, say whether you keep a permanent place of abode, and see your days of margin, NYC tax exposure and audit risk.
Your New York year
Any part of a day in New York counts as a full day, even a short visit. Only narrow exceptions apply, such as pure in-transit days and in-patient medical days.
How the 184-day rule works
New York has two ways to treat you as a resident. Domicile is the first: if New York is your permanent home, you are a resident whatever your day count. Statutory residence is the second, and it is the one this calculator tests.
You are a statutory resident if you are not domiciled in New York but you maintain a permanent place of abode there for substantially all of the year and spend more than 183 days in the state. More than 183 means 184 or more, so day 184 is the one that matters. Both conditions must be met.
What counts as a day in New York
Any part of a day spent in New York generally counts as a full day: a morning meeting, a dinner, a night at the theatre. The exceptions are narrow. Days spent only in transit through New York, such as changing planes at JFK between two points outside the state, can be excluded, and so can days of in-patient medical treatment. Newark (EWR) is in New Jersey, so a connection there is not a New York day.
What counts as a permanent place of abode
A permanent place of abode is a dwelling suitable for year-round use that you maintain, whether you own it or not. It must be kept for substantially all of the year, which New York's audit guidelines generally read as more than 11 months.
Since Matter of Gaied (2014), the dwelling also has to be one you actually use as your own residence. A home you pay for but where only your parents live may not count, while an apartment you keep and stay in does, even if you rarely sleep there.
How long must you keep the abode? Sources disagree
The statute says only that the abode must be maintained for "substantially all of the taxable year", without naming a number of months. New York's Nonresident Audit Guidelines are the Department's working reading, and they generally treat substantially all of the year as a period of more than 11 months.
The Guidelines are audit guidance rather than binding law, and secondary sources do not all describe the period the same way. As of October 2026 this calculator uses the more-than-11-months reading and treats an abode kept for about 11 months as a grey zone. If you acquired, sold or let out the dwelling part way through the year, confirm the period with a New York tax professional before relying on the result.
New York City vs New York State residency
New York City applies the same tests. If your abode is in one of the five boroughs and you are a statutory resident, you generally also owe New York City resident income tax, at rates from 3.078% to 3.876%, on top of state tax at rates up to 10.9%. Yonkers adds its own resident surcharge. An abode outside the city, in Westchester or on Long Island for example, can make you a state resident without city tax.
What a 184-day audit looks like
New York runs one of the most active residency audit programs in the country. Auditors typically ask for a day-by-day account of the year and then test it against your records. Anyone with an abode and a day count near the line, a high income, or a recent move out of New York should expect questions.
The burden of proof is on you. If you cannot show where you were on a given day, the auditor will generally treat it as a New York day.
Proof that wins an audit
Records made at the time carry the most weight: card statements, E-ZPass, phone location and call logs, calendars, boarding passes and building access records. Together they place you somewhere every day of the year. A log kept as you go, rather than rebuilt from memory, is the strongest evidence you can bring.
Exceptions: the 548-day rule and in-transit days
Domiciliaries who spend long stretches abroad may qualify for the 548-day rule, which can treat them as nonresidents if they are in a foreign country for at least 450 days over 548 consecutive days, keep their New York days within a limit, and meet conditions on any New York home. In-transit days, where you pass through New York between two points outside it, generally do not count toward 184.
Worked examples
Snowbird with a Manhattan condo: 183 vs 184 days
She keeps her condo all year and splits the year with Florida. At 183 New York days she is not a statutory resident; at 184 she is, and owes New York and New York City tax on her worldwide income for the whole year. One extra dinner in the city is the difference.
New Jersey commuter renting a studio
He lives in Hoboken but rents a Manhattan studio all year for late nights. Working in the city four days a week puts him over 184 days, and the studio is an abode he uses, so he is likely a statutory resident of both the state and the city.
Remote worker visiting NYC two days a week
She lives in Connecticut and travels into the office twice a week, about 104 days a year, with no abode in New York. She is not a statutory resident, but her wages may still be New York income under the convenience-of-employer rule.
Related
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 or LGA, 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.
Does exactly 183 days make me a New York resident?
No. The statute requires more than 183 days, so 183 days with an abode is under the line and 184 is over it. Because any part of a day counts, it is easy to reach 184 without noticing, which is why a running count matters.
Is a layover a day in New York?
A connection at JFK or LaGuardia while travelling between two places outside New York can generally be excluded as an in-transit day. If you leave the airport, or New York is your origin or destination, the day counts.
Do medical days count?
Days spent as an in-patient receiving medical treatment in New York are generally excluded. Ordinary appointments, or days spent in New York caring for someone else, generally count.
Does a vacation home count as a permanent place of abode?
A camp or cottage suitable only for vacations, without facilities for year-round living, is generally not a permanent place of abode. A house or apartment you can use all year generally is, even if you only visit in summer.
Do New Jersey or Connecticut commuters pay New York City tax?
Not as residents, unless they keep an abode in the city and spend more than 183 days in New York. Commuters do pay New York State nonresident tax on wages earned working in New York.
What if I can't prove where I was?
New York generally treats a day you cannot account for as a New York day. That is why a contemporaneous log, backed by card, phone and travel records, is the core of any residency defence.
Is it the 183-day rule or the 184-day rule?
Both names describe the same test. The statute says more than 183 days, so you become a statutory resident at 184 days, not 183, provided you also maintained a permanent place of abode for substantially all of the year.
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) (opens in a new tab)NY Senate
- [2]New York income-tax residency (opens in a new tab)NY Dept. of Taxation & Finance
- [3]Nonresident Audit Guidelines (2021) (opens in a new tab)NY Dept. of Taxation & Finance
- [4]Matter of Gaied v. N.Y.S. Tax Appeals Tribunal (2014) (opens in a new tab)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.