Yonkers — Tax Residency Rule

Summary

Day threshold

More than 183 days

Window

Calendar year

Also requires

A permanent place of abode in Yonkers

Effect

Yonkers resident income surcharge

Authority

NY State Dept of Taxation and Finance

Yonkers treats you as a statutory resident for its resident income tax surcharge if both things are true in the same calendar year: you spend more than 183 days in the city and you maintain a permanent place of abode there. To stay outside this rule, keep your Yonkers days at 183 or fewer, or avoid keeping a permanent abode in the city — but note that separate domicile rules can still make you a resident.

Who it applies to

This matters most if you are:

• Someone who spends long stretches in Yonkers while keeping a home or apartment there.
• A remote worker or frequent traveler splitting time between Yonkers and somewhere else.
• Someone moving into or out of Yonkers mid-year, where the day count builds up over a single calendar year.

It applies to individuals regardless of citizenship or visa status — this rule is about physical presence and a maintained home, not nationality. Yonkers uses the same resident and nonresident definitions New York State uses for its income tax.

The rule — and why it exists

Statutory residency in Yonkers has two conditions that must be met together in the same calendar year:

• The day count. You are physically present in Yonkers for more than 183 days during the year.
• The permanent abode. You maintain a permanent place of abode in Yonkers — a dwelling suitable for year-round living — for substantially the whole year.

Why it exists: presence plus a maintained home is used as a proxy for where your economic life really sits. Requiring both a day count and an abode stops someone from avoiding residency purely by counting days while still keeping a permanent base in the city, and it mirrors New York's statewide statutory-resident test.

The Yonkers resident surcharge sits on top of your New York State income tax. It is applied independently of the separate New York State and New York City residency tests.

Counting the days

1. 1Count each day, or part of a day, you are physically present in Yonkers during the calendar year (1 January to 31 December).
2. 2Any part of a day generally counts as a full day, unless you are only passing through in transit.
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 only once you exceed 183 days while also maintaining a permanent place of abode in the city.

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

Examples

Example 1 — statutory resident

You rent an apartment in Yonkers all year and spend about 210 days there. You have a permanent place of abode and you exceed 183 days, so both conditions are met and you owe the Yonkers resident surcharge for that year.

Example 2 — over 183 days but no abode

You stay with friends and in short-term lodging in Yonkers for 200 days but never maintain a permanent home there. The day count is met, but without a permanent place of abode you are not a statutory resident under this rule.

Example 3 — a stay across year-end

You keep a Yonkers apartment and stay from 1 October to 30 April. Neither the ~90 days in the first year nor the ~120 days in the second year exceeds 183, so despite the long continuous trip you fall under the threshold in each calendar year.

Exceptions & edge cases

• Domicile overrides the day count. If Yonkers is your domicile — your true, fixed, permanent home — you can be taxed as a resident regardless of the 183-day count, under a separate domicile test.
• Nonresident earnings tax. Nonresidents who work in Yonkers may instead owe the separate Yonkers nonresident earnings tax reported on Form Y-203, even without being statutory residents.
• What is not a permanent abode. A place you keep only briefly, or a property not suited to year-round living, generally does not count toward the abode requirement.
• Days in transit. Time spent merely passing through Yonkers without stopping there for a purpose is generally not counted as a day of presence.

Common misconceptions

• "183 days or fewer means I'm safe." Not always — domicile in Yonkers can make you a resident with far fewer days.
• "Days alone make me a resident." Exceeding 183 days is not enough by itself; you also need a permanent place of abode in the same year.
• "It's the same as New York State or City residency." The Yonkers test is applied independently, so you can land on different sides of the Yonkers, City, and State tests.
• "The days must be one unbroken trip." No — the calendar-year count adds up separate visits; it is a total across the year, not a single continuous stay.

Frequently asked questions

Sources

• NY Tax Dept — Income tax definitions (resident, nonresident)
• NY Tax Dept — Form Y-203, Yonkers Nonresident Earnings Tax