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New York · Statutory Residency (183-Day Rule)

An apartment plus 183 days can make you a New York resident — even if you live elsewhere.

Domicile is not the only way to be a New York resident. Tax Law § 605(b) has a second, mechanical route — statutory residency — that catches commuters, pied-à-terre owners and long-project visitors.

What makes me a New York statutory resident?
You are a New York resident for the year — even if domiciled elsewhere — if you (1) maintain a permanent place of abode in New York for substantially all of the year and (2) spend more than 183 days of the year in New York. Statutory residents are taxed on worldwide income, not just New York-source income.
Sources: Tax Law § 605(b) · 20 NYCRR 105.20
Does a partial day in New York count as a full day?
Commonly misreported
Yes. Any part of a day spent in New York counts as a New York day for the 183-day test (with narrow exceptions such as travel through the state). A morning meeting in Manhattan before flying home is a New York day.
Sources: 20 NYCRR 105.20 · Nonresident Audit Guidelines (Dec. 2021)
Is any dwelling I own automatically a 'permanent place of abode'?
Commonly misreported
No. In Gaied (2014) the Court of Appeals held there must be a residential interest — some basis to conclude you actually used the dwelling as your residence. In Obus (2022) the Appellate Division held a seldom-used vacation home several hours away did not make its owner a statutory resident. Mere ownership or access is not enough, but a usable apartment you keep available generally is.
Sources: Gaied v. Tax Appeals Tribunal, 22 N.Y.3d 592 (2014) · Matter of Obus, 206 A.D.3d 1511 (3d Dep’t 2022) · TB-IT-690 (Permanent Place of Abode)
I heard the abode only counts if maintained for 11 months. Is that the law?
Commonly misreported
Not exactly — the '11-month rule' is Audit Division policy, not statute or regulation, and the December 2021 Nonresident Audit Guidelines moved the working threshold to roughly 10 months. The statute's words are 'substantially all of the taxable year.' Treat the month-count as audit practice that can inform planning, not a legal safe harbor.
Sources: Nonresident Audit Guidelines (Dec. 2021) · Tax Law § 605(b)
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Related New York tax questions: Domicile & Leaving New York · Resident Credit & Double Taxation · New York City Income Tax · The 548-Day Foreign Assignment Rule

Tax intelligence, not tax advice. Every answer above cites primary law you can check; a qualified professional should review your specific situation before filing. TaxPulse — a PulseNetwork intelligence engine.