Who it applies to
New York domiciliaries reviewing the specific no-NY-home 30-day exception.
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.
Check your own dates: New York — 30-day exception calculator →
Summary
- Day rule / reminder
- Domiciliaries: 30 days or fewer, no NY home
- Window
- Calendar year
- What the tool measures
- The recorded-day component
- Official reference
- New York Tax Department — IT-203 instructions ↗
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.
The rule
You must maintain no permanent place of abode in New York, maintain a permanent place of abode elsewhere for the entire year, and spend no more than 30 days in New York. Staying within 30 days without the home conditions is insufficient.
Counting the days
Counts recorded dates in New York during the calendar year, including part days. US days recorded without a state 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
Recorded result: 10 days
Example 2 — overlapping records
- to · United States, New York
- to · United States, New York
Recorded result: 15 days
Example 3 — two visits with a gap
- to · United States, New York
- to · United States, New York
Recorded result: 16 days
Exceptions & edge cases
Only for New York domiciliaries who keep no permanent place of abode in New York and keep one elsewhere. More than 30 days in New York ends the exception.
Use the official reference for the full conditions and any changes since the source review date shown on this page.
Common misconceptions
“A count below the day threshold settles tax residence.”
A recorded-day total is one component. Review the separate conditions and exceptions described on this page.
“The window follows the latest twelve months.”
This counter uses the calendar year. A rolling window and a calendar year can produce different totals.
Frequently asked questions
What does this rule count?
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.
Which counting window does this tool use?
Calendar year. Counts recorded dates in New York during the calendar year, including part days. US days recorded without a state are not counted.
What else should I check before relying on the total?
Only for New York domiciliaries who keep no permanent place of abode in New York and keep one elsewhere. More than 30 days in New York ends the exception.
Where can I read the official requirements?
Read New York Tax Department — IT-203 instructions ↗. 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
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