Days + Abode (statutory residence)
States like New York, New Jersey, Massachusetts, Connecticut, and Pennsylvania trigger statutory residence based on 184+ days AND maintenance of a permanent place of abode. Both conditions must be met.
1 jurisdictions use this rule.
How Days + Abode (statutory residence) works
Several US high-tax states use a Days + Abode test: you become a statutory resident if you spend more than 183 days in the state AND maintain a permanent place of abode there. The classic example is New York's 184-day rule. The trap: you can change your domicile and still be caught by statutory residence if you keep an old-state apartment 'just in case' and visit frequently. The rule applies regardless of intent — your year-round-available dwelling plus your day count are the only factors.
Notable examples
- NY 184-day rule: PPA + 184+ NY days = statutory resident.
- NJ, MA, CT, PA: same structure with 184-day threshold.
- Permanent place of abode = year-round-suitable dwelling. Doesn't require ownership or use.
Jurisdictions using Days + Abode (statutory residence)
1 jurisdictions. Search, filter, and click through to per-jurisdiction details.
Showing 1 of 1 jurisdictions
| Jurisdiction ↑ | Code | Rule type | Threshold | Period |
|---|---|---|---|---|
| New York | US-NY | Days + Abode | 184 days | Calendar year (Jan 1 – Dec 31) |
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