New York City: travel & residency rules

Find the New York City day-count rules relevant to your stay, with calculators, counting assumptions and official sources.

At a glance

Rule	Key numbers	Official reference
New York City — statutory residence	Home in NYC + more than 183 days	NYS Department of Taxation and Finance ↗

How each rule works

Tax residency

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.

Read the rule Open calculator

Source reviewed 2026-10-30

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