New York taxes residents on worldwide income, and it can treat you as a resident two ways: by domicile, or by the statutory residency test that catches people who keep a place in the state and spend too many days there.
You are a New York resident if you are domiciled in New York, or if you meet the statutory residency test: keeping a permanent place of abode in the state for substantially all of the year and spending more than 183 days (184 or more) there. Either path taxes your worldwide income.
Statutory residency has two parts, and both must be true in the same year. First, you maintained a permanent place of abode in New York, a residence suitable for year-round living that you keep, for substantially all of the year (interpreted since 2022 as more than about 10 months). Second, you spent more than 183 days in New York. Meet both and New York taxes you as a resident even if your true home is in another state.
Because the threshold is more than 183 days, exactly 183 keeps you a nonresident on this test and 184 is the trigger. Plan against 183 as a hard ceiling.
Any part of a day in the state generally counts as a full day. A late-night arrival or a brief stop in the state is a full New York day, and you do not have to be at your abode for the day to count. Days add up across every trip all year, not just one stay.
In an audit the burden is on you to prove the days you were outside the state. A contemporaneous day-by-day log, backed by phone, card, and travel records, is the strongest defense. New York runs an especially active residency audit program aimed at high earners claiming non-residency.
Even without an abode plus 184 days, New York can tax you if you remain domiciled there. Changing domicile requires both intent and action, and auditors weigh factors like your home, active business ties, time spent, near-and-dear items, and family. See the cornerstone guide for the full statutory residency breakdown.
DayStayed counts your New York days automatically and warns you before you cross the line.
The test is more than 183 days, so 183 keeps you a nonresident and 184 is the trigger, but only if you also kept a permanent place of abode for substantially all of the year.
Yes, through statutory residency. If you keep a New York abode for most of the year and spend 184 or more days in the state, New York taxes your worldwide income regardless of your Florida domicile.
Generally yes. Any part of a day in New York counts as a full day, with narrow exceptions such as merely passing through.
Track your days by state automatically and keep an export ready before anyone asks for it.
