New York residency rules

How many days can you spend in New York before you’re a resident?

Q: How many days can you spend in New York before you’re a resident?

Anyone who has 184 or more days in New York in a year and maintains a place to live there is a resident, even with a permanent home elsewhere. Stay at 183 days or fewer.

183 days. New York treats you as a resident once you reach 184 or more days in the state in a year and keep a place to live there, even if your permanent home is somewhere else.

The rule in New York

New York treats you as a statutory resident if you maintain a permanent place of abode in the state for substantially all of the tax year and spend more than 183 days of the year in New York in total. Any part of a day counts as a day, whether or not you were at the abode.

Two people can have the same permanent home in another state and get different answers, purely on days. Keeping the count below the line, and being able to prove it, is the entire game.

Source: tax.ny.gov

How long do you have to live in New York to be considered a resident?

Two ways. You become a New York resident the day you make it your domicile, however few days you have spent there. Or, even with a permanent home elsewhere, you are treated as a resident once you reach 184 days in New York in a single year while keeping a place to live there. The second route is the one that catches people by surprise.

New York residency requirements for taxes

New York looks at domicile first, then at days. Domicile is where your permanent home is, judged on the facts below. On top of that, the day-count rule above can make you a resident regardless of domicile.

Where your permanent home is, and where you spend more of your nights
Driver’s licence, vehicle registration, and voter registration
Where your spouse, children, and pets live and go to school
Where your doctor, dentist, accountant, and bank are
Where the things you would not want to lose are kept
Day counts, which are the one factor the state can verify independently

What counts as a day

In most states any part of a day spent in the state counts as a full day, including the day you arrive and the day you leave. Layovers and driving through can count too. A few states exempt time in transit or days spent in a hospital, but the safe assumption is that if you were there at any point, the day counts.

The count is per calendar year and resets on January 1. Days do not have to be consecutive.

How New York checks

The burden of proof is on you, not the state. In a residency audit the state asks for the records that show where you physically were, day by day:

Mobile phone location and call records
Credit and debit card transactions
Flight itineraries, toll records, and parking receipts
Calendar entries, social media posts, and photos with location data

Gaps in your records are usually resolved against you. A day you cannot place somewhere else is a day the state can argue you spent inside it.

Keep the proof automatically

Every day, counted. Every state, on record.

Whereabouts runs quietly in the background on your iPhone and logs which state you are in, day by day. You get a running day count for New York and every other state, a timeline of every stay, and a one-tap CSV export for your accountant. Nothing leaves your phone.

Get Whereabouts, free for 7 days

Other states

Alabamaseven months AlaskaNo income tax Arizonanine months Arkansassix months Californianine months Coloradosix months Connecticut184 days Delaware184 days District of Columbia183 days FloridaNo income tax Georgia183 days Hawaii201 days Idaho271 days IllinoisDomicile Indiana184 days Iowa184 days Kansassix months Kentucky184 days Louisianasix months Maine184 days Maryland183 days Massachusetts184 days Michigan183 days Minnesota183 days MississippiDomicile Missouri184 days MontanaDomicile Nebraska183 days NevadaNo income tax New HampshireNo income tax New Jersey184 days New Mexico185 days North Carolina184 days North Dakotaseven months Ohio213 contact periods OklahomaDomicile Oregon201 days Pennsylvania184 days Rhode Island184 days South CarolinaDomicile South DakotaNo income tax TennesseeNo income tax TexasNo income tax Utah183 days Vermont184 days Virginia184 days WashingtonNo income tax West Virginia184 days WisconsinDomicile WyomingNo income tax

Whereabouts helps you keep records. It is not tax or legal advice, and residency rules change. Confirm the rule for your situation with a CPA or tax attorney before relying on it.