Tax
New York: 30 days (domiciled, living elsewhere)
Up to 30 days in New York State each calendar year
About This Rule
Counts your days in New York State each calendar year, the tax year for most people, against 30. If New York is your domicile, you are not a New York resident for the year when you keep no permanent place of abode in the state, keep one outside it for the entire year, and spend 30 days or less in New York; a part of a day is a day. This tracks the day count only and doesn't decide your domicile or residency.
Also Requires
- No permanent place of abode in New York State during the year
- A permanent place of abode outside New York State for the entire year
Sources
Reviewed September 30, 2026
Track this rule in the app
Add this rule in Track Country Days and it counts your days for you — automatically, on your device. Free download on iOS and Android.
Ready-made rules count your days against the limits the law names. They don't decide your visa or residency status, and many laws add conditions a day count can't see.
More rules for United States
- TaxUnited States: substantial presence testUnder 183 weighted days: this year, 1/3 of last, 1/6 of the one before
- VisaUnited States: 90 days per visit (Visa Waiver)Up to 90 days per Visa Waiver Program admission
- TaxUnited States: 330 full days abroad (FEIE)At least 330 full days abroad in any 12 months
- TaxNew York: 184 days (statutory resident)Under 184 days in New York State each calendar year
- TaxNew York City: 184 days (statutory resident)Under 184 days in New York City each calendar year
- TaxCalifornia: more than 9 months (presumed resident)Up to 273 days (about 9 months) in California each calendar year
- TaxCalifornia: 45 days back (546-day work contract)Up to 45 days back in California each calendar year of the contract
- TaxDelaware: more than 183 days (statutory resident)Up to 183 days in Delaware each calendar year
- TaxHawaii: more than 200 days (presumed resident)Up to 200 days in Hawaii each calendar year
- TaxIowa: more than 183 days (abode presumption)Up to 183 days in Iowa each calendar year
- TaxMaine: more than 183 days (statutory resident)Up to 183 days in Maine each calendar year
- TaxMaryland: 183 days (statutory resident)Under 183 days in Maryland each calendar year
- TaxMinnesota: more than half the year (statutory resident)Under 183 days in Minnesota each calendar year
- TaxNew Jersey: more than 183 days (statutory resident)Up to 183 days in New Jersey each calendar year
- TaxNorth Carolina: more than 183 days (presumed resident)Up to 183 days in North Carolina each calendar year
- TaxNorth Dakota: more than 7 months (statutory resident)Up to 210 days in North Dakota each calendar year
- TaxOregon: more than 200 days (full-year resident)Up to 200 days in Oregon each calendar year
- TaxOregon: 30 days (domiciled, living elsewhere)Up to 30 days in Oregon each calendar year
- TaxPennsylvania: more than 183 days (statutory resident)Up to 183 days in Pennsylvania each calendar year
- TaxConnecticut: more than 183 days (statutory resident)Up to 183 days in Connecticut each calendar year
- TaxConnecticut: 30 days (domiciled, living elsewhere)Up to 30 days in Connecticut each calendar year
- TaxIdaho: more than 270 days (statutory resident)Up to 270 days in Idaho each calendar year
- TaxKentucky: more than 183 days (statutory resident)Up to 183 days in Kentucky each calendar year
- TaxLouisiana: more than 6 months (resident)Up to 181 days (about 6 months) in Louisiana each calendar year
- TaxMassachusetts: more than 183 days (statutory resident)Up to 183 days in Massachusetts each calendar year
- TaxMissouri: more than 183 days (statutory resident)Up to 183 days in Missouri each calendar year
- TaxNebraska: more than 6 months (statutory resident)Up to 181 days (about 6 months) in Nebraska each calendar year
- TaxRhode Island: more than 183 days (statutory resident)Up to 183 days in Rhode Island each calendar year
- TaxVermont: more than 183 days (statutory resident)Up to 183 days in Vermont each calendar year
- TaxVirginia: more than 183 days (actual resident)Up to 183 days in Virginia each calendar year
- TaxWest Virginia: more than 183 days (statutory resident)Up to 183 days in West Virginia each calendar year