New York Residency Calculator

How the New York residency calculator works

For statutory residency, the familiar “183-day rule” means more than 183 days: 184 or more, together with a qualifying permanent place of abode maintained for substantially all of the taxable year. Domicile is a separate route to residency. Exactly 183 days does not establish nonresident status. See Tax Law § 605(b)(1)(A)–(B) (PDF, pp. 3–4) for the State’s domicile and statutory-residency rules; the abode-duration requirement is explained in 20 NYCRR § 105.20 (PDF).

Dwelling dates do not settle PPA classification

The timeline counts unique calendar days, combines adjacent periods, and avoids double-counting overlapping homes. A reviewed PPA with year-round suitability and a confirmed residential relationship can support the abode screening. Family homes, shared apartments, short vacation use, student housing, and uninhabitable periods may need a closer look. Mark uncertain cases “Needs review.”

For tax years 2022 onward, the Audit Division defines “substantially all of the year” in acquisition/disposition years to mean more than 10 months. The calculator compares continuous periods using calendar months, not a fixed number of days. Exactly 10 months does not exceed 10 months. Multiple separated periods, temporary interruptions, and short spans are routed to review rather than treated as an automatic exemption. The policy is general and does not replace the regulatory “substantially all” standard. The 10-month benchmark is an administrative audit policy announced in the Nonresident Audit Guidelines (PDF, p. 51), not a month limit stated in § 605.

Presence days and exclusions

Any part of a day generally counts, not just overnight stays or visits to your dwelling. Limited statutory-test exclusions can apply to qualifying transit or boarding outbound transport and certain medical confinement. Have the circumstances reviewed before subtracting a day. Exclusions for this test are not automatically exclusions for the domiciliary exceptions.

Moves, NYC, and the 30-day exception

A change of domicile can create part-year residency, but the full-year statutory test still applies. NYC needs its own day and abode analysis. This calculator screens State Group A using all NY presence days, no NY PPA at any time, and a PPA outside NY throughout the year. The State exception is in § 605(b)(1)(A)(i) (PDF), with the full-year abode requirements explained in 20 NYCRR § 105.20. This calculator does not decide NYC domiciliary exceptions.

The 548-day foreign-country exception needs a separate review of foreign days, NY days, family presence at a NY PPA, and the beginning/end tax-year portions. Section 605(b)(1)(B) expressly excepts active U.S. armed-forces service from that statutory-residency provision; military domicile rules still need separate review. Military rules, short tax years, special student treatment, source-income allocation, and disputed legal classifications are not decided here.

Example scenarios

• 183 NY days, reviewed PPA all year, outside domicile: the statutory day condition is not met; this does not decide source-income tax.
• 190 NY days, a reviewed PPA all year: both statutory conditions are indicated; a move during the year does not automatically remove the exposure.
• 190 NY days, shared corporate apartment not yet reviewed: the day condition is met, while abode classification remains unresolved.
• NY domicile, 30 NY days, no NY PPA, outside-NY PPA all year: Group A is indicated, subject to confirming those facts.

Hosted authorities and related reading

• New York Tax Law § 605 (PDF) — State domicile and its exceptions in § 605(b)(1)(A), and statutory residency and the active-service exception in § 605(b)(1)(B) (pp. 3–4). The hosted file contains the full section.
• 20 NYCRR § 105.20 (PDF) — residency, domicile, presence, abode, and domiciliary exceptions.
• New York Nonresident Audit Guidelines (PDF) — abode questions (pp. 40–50), moving-year treatment and the 10-month policy (p. 51), and day counts (pp. 52–54).
• Matter of Gaied (PDF) and Matter of Obus (PDF) — the residential-interest analysis.
• Full New York State and City residency guide · Counting days on the water · Federal Substantial Presence Test calculator

An informational screen based on your answers. Confirm disputed facts, exception eligibility, and the rules for the selected year with a qualified advisor before relying on a filing position.