New York Statutory Residency: 183 Days and a Home
The two-part test, what counts as a day and an abode, and how Florida movers stay clear
Reviewed by the Fairlight Accounting cross-border tax team — U.S. & Canadian Tax Desks
New York statutory residency taxes someone as a full-year resident, on worldwide income, even if domiciled in Florida, when both are true: they maintain a permanent place of abode in New York for substantially all of the year, and they spend more than 183 days there. Breaking either part avoids it.
On this page
The two parts
| Part | Rule (2026) |
|---|---|
| Permanent place of abode | A dwelling suitable for year-round use that the person maintains, owned or not, and in which they have a residential interest (Gaied v. Tax Appeals Tribunal, N.Y. Court of Appeals, 2014), kept for substantially all of the year — which Audit Division policy, since tax year 2022, treats as generally more than 10 months (previously 11) |
| More than 183 days | Any part of a day in New York counts as a day, except presence solely to travel through the state or to board a plane, train, ship, or bus leaving it, and days confined as an inpatient in a medical facility; active-duty military members are excluded from the test |
What counts
A vacation home suitable for year-round use can be an abode; a camp without heating may not. An apartment the person maintains for a child in college may count if the person uses it. Days: being in New York for any part of the day counts — including arriving late at night or leaving early in the morning.
Staying clear
Keep the day count well below 184 — with a contemporaneous log and backup (phone location, credit card, E-ZPass, building records); or don't keep a New York abode at all — the 10-month test generally helps only in the year a home is acquired or given up, and renting it out for a few months doesn't break it. New York City applies the same two tests to its own resident tax, counting days spent in the city. New York generally has three years from filing to assess (six if more than 25% of income is omitted) and no time limit if no return was filed.
Frequently asked questions
Can I be a New York resident if I'm domiciled in Florida?
Yes — if you keep a permanent home in New York and spend more than 183 days there.
Does a partial day in New York count?
Yes — any part of a day counts as a day in New York, apart from narrow exceptions for travel through the state and inpatient medical stays.
Does my vacation home count as a permanent place of abode?
It can, if it's suitable for year-round use and maintained for substantially all of the year.
What evidence does New York use for days?
Phone location data, credit card and bank records, travel records, building access logs — keep your own log too.
Official sources
The New York State Department of Taxation and Finance explains: “You are a New York State resident if your domicile is New York State OR: you maintain a permanent place of abode in New York State for substantially all of the taxable year; and you spend 184 days or more in New York State during the taxable year.” — New York State Department of Taxation and Finance, Frequently Asked Questions about Filing Requirements, Residency, and Telecommuting for New York State Personal Income Tax, https://www.tax.ny.gov/pit/file/nonresident-faqs.htm
Next step
Fairlight Accounting is a cross-border accounting and tax practice with a U.S. Tax Desk and a Canadian Tax Desk. Our U.S. Tax Desk handles New York residency analysis, day-count documentation, and nonresident and part-year New York returns for Florida residents. See pricing or book a call.
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