Who it applies to
People domiciled elsewhere who maintain New York living quarters and split their time with the state.
New 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.
Check your own dates: New York — statutory residence calculator →
Summary
- Day rule / reminder
- Home there + more than 183 days
- Window
- Calendar year
- What the tool measures
- The recorded-day component
- Official reference
- NYS Department of Taxation and Finance ↗
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.
The rule
Domicile is a separate basis for residence, subject to applicable exceptions. This page tracks the presence route for people whose domicile is elsewhere. The home must be kept for substantially all of the year; any part of a day counts.
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
Illustrative home answer: a permanent place of abode is maintained.
Recorded result: 10 days
Example 2 — overlapping records
- to · United States, New York
- to · United States, New York
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
- to · United States, New York
Illustrative home answer: a permanent place of abode is maintained.
Recorded result: 16 days
Exceptions & edge cases
Domicile is a separate basis for residence, subject to applicable exceptions. This page tracks the presence route for people whose domicile is elsewhere. The home must be kept for substantially all of the year; any part of a day counts.
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?
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.
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?
Domicile is a separate basis for residence, subject to applicable exceptions. This page tracks the presence route for people whose domicile is elsewhere. The home must be kept for substantially all of the year; any part of a day counts.
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 →Tax residency
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Domiciliaries: 30 days or fewer, no NY home
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New York City — statutory residence
Home in NYC + more than 183 days
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Yonkers — statutory residence
Home in Yonkers + more than 183 days
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US tax — substantial presence
183 weighted days over 3 years · at least 31 this year
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US foreign income — physical presence
330 full days in foreign countries over 12 months
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US territories — 90 US days presence test
No more than 90 days in the US per tax year
United StatesRead the rule