{"slug":"ny-statutory-residence-checker","name":"New York Statutory Residence Checker (183-Day + Abode Test)","category":"everyday","tags":["tax","planning"],"region":"US","tagline":"Whether New York can tax you as a resident under the two-prong statutory test — the abode gate people miss, plus the 183-day count where any part of a day counts.","endpoint":"https://xearno.tools/api/v1/tools/ny-statutory-residence-checker","page":"https://xearno.tools/t/ny-statutory-residence-checker","description":"For taxpayers NOT domiciled in New York: applies the deterministic statutory-residence test of NY Tax Law §605(b)(1)(B) — a permanent place of abode maintained for substantially all of the year AND more than 183 days of presence — plus the separate New York City test. General AI compresses this to \"183 days = resident\" and misses both gates: without a permanent place of abode, 300 days in NY doesn't make you a statutory resident, and with one, day 184 does — where a 20-minute stop in the state counts as a full day. Domicile (whether New York is your true home) is a separate facts-and-circumstances battle this tool does not decide.","inputSchema":{"type":"object","properties":{"abode":{"description":"Do you maintain a dwelling in New York? The trap: people count days but don't know that a NYC crash pad, a company apartment principally available to you, or even a sublet counts as a \"permanent place of abode\". Vacation homes are generally not one (Obus, 2022); undergraduate apartments are disregarded by policy.","type":"string","enum":["none","yearRound","vacation","undergrad"],"default":"none"},"abodeMonths":{"description":"Months of the year the dwelling was maintained \"Substantially all of the year\" means MORE than 10 months (Audit Division policy for tax years 2022+; it was 11 before). This matters mainly in years you acquire or dispose of the home — renting it out briefly mid-ownership does NOT break continuity.","type":"number","minimum":0,"maximum":12,"default":12},"daysNY":{"description":"Days with any presence in New York State Any part of a day = a full day. Only two exceptions: pure travel-through (boarding a flight or train out, driving through) and inpatient medical confinement. Outpatient visits and \"just dinner in the city\" days COUNT.","type":"number","minimum":0,"maximum":366,"default":0},"daysNYC":{"description":"Of those, days with any presence in the five boroughs For the separate New York City resident test. Leave 0 if NYC doesn't apply to you.","type":"number","minimum":0,"maximum":366,"default":0},"abodeInNYC":{"description":"Is the dwelling in New York City? Drives the separate city test. NYC levies its own resident income tax on top of the state's.","type":"string","enum":["no","yes"],"default":"no"},"armedForces":{"description":"Active-duty US armed forces? Active-duty members of the US armed forces are statutorily excluded from the day-count prong.","type":"string","enum":["no","yes"],"default":"no"}},"required":[],"additionalProperties":false},"methodology":["Scope: the deterministic statutory-residence test of NY Tax Law §605(b)(1)(B), for taxpayers NOT domiciled in New York. You are a statutory resident if and only if BOTH prongs hold: (a) you maintain a permanent place of abode in New York for substantially all of the tax year, and (b) you spend more than 183 days (i.e. 184 or more) in New York. Exactly 183 days is safe. Active-duty US armed forces are excluded from prong (b) by statute. Domicile — whether New York is your true home — is a separate facts-and-circumstances determination outside this tool.","Permanent place of abode (20 NYCRR 105.20): a dwelling you maintain, suitable for year-round use — owned, rented, OR employer-provided, including a corporate apartment principally available to you. \"Substantially all of the year\" means more than 10 months under Audit Division policy for tax years 2022 and later (it was 11 months before) — applied mainly in years you acquire or dispose of the home; briefly renting it out mid-ownership does not break continuity. Sequential abodes aggregate across the year: an apartment in Queens January–June plus one in Nassau July–December counts as maintaining an abode all year. Vacation-type property rarely used in connection with New York life is generally NOT a permanent place of abode (Obus, App. Div. 3d Dept 2022), and an apartment maintained by a full-time undergraduate is disregarded by policy (TSB-M-09(15)I).","Day count: ANY presence in New York on a day makes it a full New York day. The only two exceptions in the regulations: travel through the state (boarding a flight or train out, driving through) and inpatient confinement in a medical facility — outpatient visits count. The two prongs are independent: you do NOT need to stay at the abode on the counted days (Nonresident Audit Guidelines, Conclusion of Law H) — a commuter who sleeps in hotels while keeping an unused apartment still meets both prongs.","New York City test: run separately with the same structure — NYC resident iff the dwelling is in the five boroughs, the abode prong is met, and NYC-presence days exceed 183. A State statutory resident with a Westchester abode is not a City resident.","The 548-day rule is a separate escape hatch for New York DOMICILIARIES working abroad — 450 or more days in foreign countries within a 548-day window, spouse/minor children present in NY at an abode no more than 90 days, with proportional caps in partial years. It is out of this tool's compute scope (this tool is for non-domiciliaries); we state the corrected 450-day figure because models frequently garble it.","Sources, all read directly and verified 2026-07-23: NY Tax Law §605(b); 20 NYCRR 105.20; NYS Nonresident Audit Guidelines (December 2021 edition — the >10-month policy applies to tax years 2022+); Matter of Obus v. Tax Appeals Tribunal (3d Dept 2022); TSB-M-09(15)I."],"usage":"POST https://xearno.tools/api/v1/tools/ny-statutory-residence-checker with a JSON body matching inputSchema."}