New York City — Tax Residency Rule

Summary

Day threshold

More than 183 days

Window

Calendar year

Also requires

A permanent place of abode in NYC

Effect

Worldwide income taxed by the city

Basis

NYC Admin Code §11-1705

You owe New York City resident income tax as a statutory resident if both are true for the same calendar year: you spend more than 183 days in the five boroughs, and you maintain a permanent place of abode in the city. To stay outside this rule, keep your NYC days at 183 or fewer in any single year, or avoid keeping a permanent home there. A separate domicile test can still make you a resident even below the threshold.

Who it applies to

This matters most if you are:

• A remote worker or frequent traveler who spends long stretches in New York City each year.
• Someone who keeps an apartment or family home in the city while living or working elsewhere.
• A high earner splitting time between the city and another home — where overlapping city and state tax layers can apply for the same year.

It applies to individuals regardless of citizenship or visa status — city residency here is about physical presence and where you keep a home, not nationality.

The rule — and why it exists

New York City defines statutory residency through two conditions that must both be met for the same year:

• The day count. More than 183 days of physical presence in the five boroughs during the calendar year.
• The permanent place of abode. A dwelling of a permanent nature in the city, suitable for year-round use, that you maintain for substantially all of the year and in which you have a residential interest — the same standard as for the state.

The statutory route does not apply to anyone in active service in the armed forces of the United States (NYC Admin Code §11-1705(b)(1)(B)): days and an abode in the city do not make a service member a statutory resident.

There is also a separate domicile route: if the city is your true, fixed, permanent home, you are a city resident regardless of the 183-day count, unless you meet the city versions of the 30-day or 548-day rules. The Tax Department applies the state definitions with "New York City" substituted for "New York State".

Why it exists: presence plus a permanent home are used as proxies for where your economic life really sits. Pairing a day count with an abode requirement stops people from claiming they have left the city for tax purposes while still keeping a base there and spending most of the year in it.

Counting the days

1. 1Count each day, or part of a day, you are physically present in New York City during the calendar year (1 January to 31 December).
2. 2Any part of a day counts as a full day, unless you are only passing through or heading to transport out of the city; days confined to a medical institution are not counted.
3. 3The count resets to zero at the start of each new calendar year — it is a fresh annual tally, not a rolling window.
4. 4You become a statutory resident once you exceed 183 days while also holding a permanent place of abode in the city.

Because the window is the calendar year, a single long stay split across a year-end can leave you under the threshold in each individual year even though the trip itself is longer than half a year.

Examples

Example 1 — resident by days and abode

You rent a Manhattan apartment all year and are physically in the city for about 210 days. You exceed 183 days and keep a permanent place of abode, so you are a statutory city resident and are taxed on worldwide income for that year.

Example 2 — many days but no permanent home

You spend roughly 200 days in the city on business but always stay in hotels and keep no dwelling of your own there. You exceed the day count, but with no permanent place of abode the statutory-resident rule does not apply — though the domicile test could still be considered separately.

Example 3 — a stay across year-end

You keep a city apartment and stay from 1 October to 30 April, never leaving. Because the count runs on the calendar year, that is 92 city days in the first year and 120 (121 in a leap year) in the second — under 183 in both, even though the visit spanned seven months.

Exceptions & edge cases

• Domicile overrides the count. If the city is your domicile, you can be taxed as a resident regardless of whether you exceed 183 days.
• City and state are separate layers. New York City residency is decided independently of New York State residency, so you can trigger one without the other — or both for the same year.
• Travel and medical days. Presence solely to catch a flight, train, ship or bus out of the city, or while passing through, may be disregarded, and days confined to a medical institution are not counted. Ordinary partial days — including commuting days — count.
• No state credit against city tax. New York State's resident credit for taxes paid to other jurisdictions reduces state tax only and cannot be claimed against New York City resident tax.
• The 10-month rule. In a year you acquire or dispose of a city home, the Department generally requires it for more than 10 months (for tax years from 2022) before treating it as maintained for substantially all of the year.
• Armed forces. Anyone in active service in the US armed forces is outside the statutory route (§11-1705(b)(1)(B)), however many days they spend in the city with an abode there; only domicile can make them a city resident.

Common misconceptions

• "183 days or fewer means I'm safe." Not if the city is your domicile — that route can make you a resident below the threshold.
• "Lots of days alone makes me a city resident." The statutory rule also requires a permanent place of abode; without one it does not apply.
• "City tax follows state tax." The two are separate — you can be a resident of one and not the other for the same year.
• "Only city income is taxed." A statutory city resident is taxed on worldwide income for that year, on top of any state liability.

Frequently asked questions

Sources

• NY Tax Department — Income tax definitions (resident)
• NY Tax Department — Nonresident Audit Guidelines (December 2021; covers NYC Admin Code Title 11, Ch. 17)