Tax residency

New York City — statutory residence calculator

New York City applies the New York residence framework to the city. The presence route requires a qualifying permanent place of abode and more than 183 days in New York City. Domicile is a separate route.

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Calculate your days

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Your recorded visits

Add visits to this region. Overlapping dates count once.

How this count works

Counts recorded dates in New York City during the calendar year, including part days. US days recorded without a city are not counted.

New York City domicile and a qualifying permanent place of abode with more than 183 city days are separate residence routes. Exceptions can apply. New York State visits outside New York City are not city days.

Read the complete rule explanation →