New York tax residency rules
Threshold: 184 days · Days + Abode · Calendar year (Jan 1 – Dec 31)
New York runs the most aggressive residency-audit program in the United States — collecting roughly $3 billion from residency audits in 2022–23. The 184-day rule applies to anyone who maintains a permanent place of abode in NY for substantially all of the year (more than 11 months) AND spends more than 183 days in NY. Hit 184 and you're a statutory resident, taxed on worldwide income — no domicile defense.
- Any portion of a calendar day counts as a full day, including a 30-minute layover at JFK.
- Permanent place of abode = year-round dwelling. Ownership not required, frequent use not required.
- Departing residents face routine audits; cell records, EZ-Pass, credit cards, and social media are all reviewed.
Rules tracked by Tax Days
NY 184-Day + Abode Rule
- Type
- Days + Abode
- Threshold
- 184 days
- Period
- Calendar year (Jan 1 – Dec 31)
Statutory resident if you spend more than the threshold days AND maintain a permanent place of abode in the jurisdiction.
You are a statutory resident if you maintain a permanent place of abode in NY and spend more than 183 days there.
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