Yonkers — Tax Residency Rule

Summary

Day threshold

More than 183 days in Yonkers

Window

Taxable year (calendar year for most)

Also requires

A permanent place of abode in Yonkers for substantially all of the year

Resident surcharge

16.75% of net NY State tax (2025 return)

Nonresident earnings tax

0.5% of Yonkers wages / self-employment

Authority

NY State Dept of Taxation and Finance

You owe the Yonkers resident income tax surcharge — 16.75% of your net New York State tax — if Yonkers is your domicile, or if you are domiciled elsewhere but maintain a permanent place of abode in Yonkers for substantially all of the year and spend more than 183 days of the taxable year in the city. Keep your Yonkers days at 183 or fewer, or keep no abode there, and the statutory test does not apply. Yonkers uses New York State's residency definitions with the city in place of the state.

Who it applies to

This matters most if you are:

• Someone who keeps an apartment in Yonkers while spending part of the year elsewhere.
• A New York State resident who splits time between Yonkers and another home in the state, such as New York City.
• Someone who works in Yonkers but lives outside it, and so faces the nonresident earnings tax instead.

It applies regardless of citizenship or visa status — the test is about domicile, presence and a maintained home.

The rule — and why it exists

The Tax Department's advisory opinion TSB-A-19(1)I confirms that the definition of a Yonkers resident is the New York State definition with Yonkers substituted for the state. You are a Yonkers resident if:

• You are domiciled in Yonkers — unless you meet an exception carried over from the state rule, such as keeping no permanent place of abode in Yonkers, keeping one elsewhere and spending no more than 30 days of the year in Yonkers, or the 548-day rule for people abroad (at least 450 days in a foreign country within 548 consecutive days, with limits on days you and your family spend in Yonkers), which does not require you to be working.
• Or you are not domiciled in Yonkers but maintain a permanent place of abode there for substantially all of the taxable year and spend more than 183 days of it in the city. Members of the armed forces on active service are excluded from this limb.

The surcharge is computed on your New York State resident return (Form IT-201, line 55) as a percentage of net state tax, so a Yonkers resident is always a New York State resident too. You can, however, be a state resident without being a Yonkers resident — for example, a New York City resident who keeps a Yonkers apartment but spends only 100 days there.

Counting the days

1. 1Count each day on which you are in Yonkers for any part of the day, following New York's rules.
2. 2Do not count on excluding days you merely pass through: New York's regulation has narrow travel exceptions, but there is no Yonkers-specific guidance on them.
3. 3Add the days over the taxable year; the count restarts each year.
4. 4More than 183 days (184 or more) plus a permanent place of abode in Yonkers kept for substantially all of the year makes a non-domiciliary a Yonkers resident.

A day in Yonkers is also a day in New York State, but not the other way round: days in Manhattan or Westchester towns outside Yonkers count toward the state test, not the Yonkers one.

Examples

Example 1 — statutory resident

You are domiciled in Connecticut but rent an apartment in Yonkers all year and spend about 210 days in the city. You have a permanent place of abode and exceed 183 days, so you are a Yonkers — and New York State — resident and owe the surcharge on your state tax.

Example 2 — working in Yonkers, living in the Bronx

You live in the Bronx and commute to a job in Yonkers on 230 days a year. You keep no home in Yonkers, so you are not a Yonkers resident; instead you owe the 0.5% Yonkers nonresident earnings tax on your Yonkers wages (Form Y-203), alongside your New York State and City resident taxes.

Example 3 — a stay across year-end

You are domiciled in New Jersey, keep a Yonkers apartment and stay from 1 October to 30 April. That is 92 days in the first year and 120 (121 in a leap year) in the second, so neither year exceeds 183 and you are not a Yonkers statutory resident in either.

Exceptions & edge cases

• Domicile overrides the day count. A Yonkers domiciliary owes the surcharge regardless of days, unless one of the state-style exceptions applies.
• Part-year residents. If you move into or out of Yonkers during the year, you compute the surcharge for the resident period on Form IT-360.1.
• Nonresident earnings tax. Nonresidents who work in Yonkers owe 0.5% of their Yonkers wages and net self-employment earnings, after an exclusion, on Form Y-203 — a different tax from the resident surcharge.
• Living quarters reported on your return. Every IT-201 filer must say whether they or their spouse maintained or had use of living quarters in Yonkers during the year, which is how the Tax Department spots potential statutory residents.

Common misconceptions

• "183 days or fewer means I'm safe." Not if Yonkers is your domicile.
• "Days alone make me a resident." You also need a permanent place of abode in Yonkers in the same year.
• "Yonkers residency is independent of New York State residency." It uses the state definition and is charged on the state return; every Yonkers resident is a state resident, though not every state resident is a Yonkers resident.
• "Working in Yonkers makes me owe the resident surcharge." Working there without living there brings the 0.5% nonresident earnings tax instead.

Frequently asked questions

Sources

• NY Tax Dept — Income tax definitions (resident, nonresident)
• NY Tax Dept — Instructions for Form IT-201 (line 55, Yonkers resident income tax surcharge)
• NY Tax Dept — Advisory Opinion TSB-A-19(1)I (Yonkers residency follows the state definition)
• NY Tax Dept — Instructions for Form Y-203, Yonkers Nonresident Earnings Tax