Who it applies to
People splitting time with New York City who can distinguish city visits from visits elsewhere in the state.
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.
Check your own dates: New York City — statutory residence calculator →
Summary
- Day rule / reminder
- Home in NYC + more than 183 days
- Window
- Calendar year
- What the tool measures
- The recorded-day component
- Official reference
- NYS Department of Taxation and Finance ↗
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.
The rule
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.
Counting the days
Counts recorded dates in New York City during the calendar year, including part days. US days recorded without a city are not counted.
- Choose the date through which you want to count, then add your recorded visits.
- Use the counting convention above. Identify the state for each US visit; nationwide US records are not assigned to a state automatically.
- Read the result alongside the conditions. Missing records and other eligibility requirements are not inferred from a total.
Examples
These examples demonstrate the counter's arithmetic, using a count-through date of 30 October 2026. They do not determine legal status or eligibility.
Example 1 — one recorded visit
- to · United States, New York, New York City
Illustrative home answer: a permanent place of abode is maintained.
Recorded result: 10 days
Example 2 — overlapping records
- to · United States, New York, New York City
- to · United States, New York, New York City
Illustrative home answer: a permanent place of abode is maintained.
Recorded result: 15 days
Example 3 — two visits with a gap
- to · United States, New York, New York City
- to · United States, New York, New York City
Illustrative home answer: a permanent place of abode is maintained.
Recorded result: 16 days
Exceptions & edge cases
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.
Use the official reference for the full conditions and any changes since the source review date shown on this page.
Common misconceptions
“The number of days settles the whole question.”
The permanent-place-of-abode condition and domicile considerations must be reviewed alongside the count.
“Unrecorded days are included in the total.”
The calculator uses only the dates you enter. Missing history can make the result incomplete.
Frequently asked questions
What does this rule count?
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.
Which counting window does this tool use?
Calendar year. Counts recorded dates in New York City during the calendar year, including part days. US days recorded without a city are not counted.
What else should I check before relying on the total?
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.
Where can I read the official requirements?
Read NYS Department of Taxation and Finance ↗. The source was last reviewed on .
Keep this count with your travel history.
Follow your recorded days and selected reminders in Untild, alongside your other travel counters.
Get Untild for iPhone ↗Sources
Source last reviewed: . This is the source review date, not a claim that every legal condition is calculated.
Keep exploring
More for New York City →Tax residency
New York — statutory residence
Home there + more than 183 days
New YorkRead the rule
Tax residency
New York — 30-day exception
Domiciliaries: 30 days or fewer, no NY home
New YorkRead the rule
Tax residency
Yonkers — statutory residence
Home in Yonkers + more than 183 days
YonkersRead the rule
Tax residency
US tax — substantial presence
183 weighted days over 3 years · at least 31 this year
United StatesRead the rule
Tax residency
US foreign income — physical presence
330 full days in foreign countries over 12 months
United StatesRead the rule
Tax residency
US territories — 90 US days presence test
No more than 90 days in the US per tax year
United StatesRead the rule