What is the New York 183-day rule?

If you maintain a permanent place of abode in New York and spend more than 183 days in the state during the tax year, you are considered a statutory resident and taxed on your worldwide income.

Does owning a vacation home in New York count as a permanent place of abode?

It can. If the home is suitable for year-round use (insulated, heated) and you have access to it for more than 11 months of the year, it likely counts as a permanent place of abode, even if you only visit for a few weeks.

Does a partial day count as a full day for New York residency?

Yes. New York follows the 'minute rule'. Any part of a day spent in New York counts as a full day for residency purposes, unless you are solely traveling through the state to a destination outside of it.

New York Residency Audit Guide: 183-Day Rule & Abode Test (2025)

New York State has arguably the most aggressive residency audit program in the nation. Even if your true home (domicile) is in Florida, Texas, or Connecticut, you can still be taxed as a full New York resident if you fail the Statutory Residency Test.

Domicile vs. Statutory Residency

To understand New York tax law, you must distinguish between two concepts:

Domicile: The place you intend to be your permanent home. You can only have one domicile.
Statutory Residency: A status based purely on your physical presence and access to a home in New York. You can be a statutory resident of New York while being domiciled in another state.

The Risk: If you are a statutory resident, New York taxes your worldwide income (investment income, capital gains, dividends), not just the wages you earned in NY.

The Two-Pronged Statutory Resident Test

You are considered a New York Statutory Resident for tax purposes if you meet BOTH of the following conditions for the tax year:

1. Permanent Place of Abode

You maintain a "Permanent Place of Abode" (PPA) in New York State for substantially all of the year (generally defined as more than 11 months).

2. The 183-Day Rule

You spend more than 183 days (any part of a day) in New York State during the taxable year.

What constitutes a "Permanent Place of Abode"?

This is often the most contested area of an audit. A PPA is a residence (building or structure) maintained by the taxpayer that is suitable for year-round use.

Ownership is not required: A rented apartment, a corporate apartment available for your use, or even a family member's home where you have unfettered access can count.
"Substantially All of the Year": The dwelling must be maintained for more than 11 months of the year.
Vacation Home Exception: A mere "camp" or cottage suitable only for summer use might not count, but if it has heat and insulation, auditors will likely classify it as a PPA.

The "Minute Rule": Counting Days in New York

Unlike the IRS test where specific times might matter, New York operates on a strict definition of a "day."

If you step foot in New York for any part of a 24-hour period, it counts as a full New York day.

Exceptions are extremely limited:

Transit: Traveling through New York solely to get to a destination outside New York (e.g., driving from CT to NJ via I-95, or landing at JFK to catch a connecting flight).
Medical Inpatient: Days spent confined to a hospital in NY.

Note: Dining, shopping, or attending a meeting in NY voids the transit exception.

Don't Guess Your Day Count

New York auditors will request cell phone records, credit card statements, and E-ZPass logs.
Use the Domicile365 App to automatically track your location and defend your residency status.

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New York City Residency

New York City has its own separate personal income tax. The rules for Statutory Residency in NYC are identical to the state rules. If you maintain a PPA in the Five Boroughs and spend >183 days in the City, you are subject to City income tax.