New York City: 184 days (statutory resident)
Under 184 days in New York City each calendar year
About This Rule
Counts your days in New York City each calendar year, the tax year for most people. The city uses the same test as New York State: if the city is not your domicile, you are still a city resident for tax if you have a permanent place of abode there and spend 184 days or more in the city; any part of a day is a day. If your domicile is in the five boroughs, you are a city resident unless you meet the same narrow exceptions as for the state. This tracks the day count only and doesn't decide your residency.
Also Requires
- A permanent place of abode in New York City for substantially all of the year
Sources
Reviewed September 30, 2026
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