UntildA person domiciled outside New Jersey can meet its residence test by maintaining a permanent place of abode in the state and spending more than 183 days there during the tax year.
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Counts recorded dates in New Jersey during the calendar year, including part days. US days recorded without a state are not counted.
Domicile is a separate basis for residence, subject to applicable exceptions. This page tracks the presence route for people whose domicile is elsewhere.