UntildNew York — statutory residence
The New York presence component is 184 days or more and a permanent place of abode for substantially all the taxable year. Domicile is an independent route and some exceptions apply.
Source reviewed
New York: travel & residency rules
Find the New York day-count rules relevant to your stay, with calculators, counting assumptions and official sources.
At a glance
| Rule | Key numbers | Official reference |
|---|---|---|
| New York — statutory residence | Home there + more than 183 days | NYS Department of Taxation and Finance ↗ |
| New York — 30-day exception | Domiciliaries: 30 days or fewer, no NY home | New York Tax Department — IT-203 instructions ↗ |
| New York City — statutory residence | Home in NYC + more than 183 days | NYS Department of Taxation and Finance ↗ |
| Yonkers — statutory residence | Home in Yonkers + more than 183 days | NYS Department of Taxation and Finance ↗ |
How each rule works
New York — 30-day exception
A person whose domicile is New York can qualify as a nonresident under the limited Group A exception only by meeting all three conditions together.
Source reviewed
New York City — statutory residence
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.
Source reviewed
Yonkers — statutory residence
Yonkers 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 Yonkers. Domicile is a separate route.
Source reviewed
Explore by location
A home for your days abroad.
Keep your travel history and day counters together with Untild for iPhone.