New York's 183-day rule: how a day is counted
Updated . Not tax or legal advice.
If you keep a home in New York and spend 184 days or more there in a tax year, New York can tax you as a resident, even if your domicile is Florida. The day count is where most people get it wrong.
The rule in one line
You are a New York statutory resident if you keep a permanent place of abode in New York for substantially all of the year and you are in New York for more than 183 days. Since tax year 2022, "substantially all of the year" generally means more than 10 months (before that, 11 months). EY
How New York counts a day
- Any part of a day counts as a full day. A few minutes in New York makes that date a New York day. CBIZ
- One date can count for two states. If you fly from Newark to Miami and stop in Manhattan on the way, that date is a New York day and a Florida day.
- The airport exception is narrow. Travel straight to a New York airport with no other stop may not count. A stop for food on the way to JFK does count. CBIZ
- Days you cannot prove can count as New York days. In an audit you must show where you were. Undocumented days are treated as New York days. Hodgson Russ
Records that prove where you were
Auditors ask for proof for every day of the audit period. Third-party records carry more weight than a diary alone. Phone location records have become the most important source. Hodgson Russ
- Cell phone records (calls, texts, data, location)
- Credit card and ATM statements (one card per family member)
- EZ-Pass history (one account per family member)
- Boarding passes, flight history, hotel bills, receipts
- Calendar and diary entries made at the time
A worked example
| Dates | Where | NY days |
|---|---|---|
| Jan 1 – Mar 31 | Florida | 0 |
| Mar 31 – Apr 20 | Flew to New York on Mar 31 | 21 |
| Jul 1 – Aug 31 | New York for the summer | 62 |
| Oct 14 – Oct 20 | No records | 0 to 7 |
March 31 counts for both states. The 7 days with no records are 0 New York days in the best case and 7 in the worst case.
Questions people ask
Does a partial day count as a New York day?
Yes. For the statutory residency test, any part of a calendar day spent in New York counts as a full New York day. CBIZ
Is it 183 days or 184 days?
You fail the test at more than 183 days, which means 184 or more New York days in the tax year, together with a permanent place of abode kept for more than 10 months (tax year 2022 and later). EY
Do days I cannot prove count against me?
Yes. In a residency audit you must show where you were on each day, and undocumented days are treated as New York days. Hodgson Russ
Does flying out of JFK or LaGuardia count as a New York day?
Usually not, if you travel straight to the airport with no other stop in New York. Any other stop, even for food, makes it a New York day, and the exception is applied strictly. CBIZ