ny_statutory_residence_checker

tools.xearno/calculators · Verify this server

Whether New York can tax you as a resident under the two-prong statutory test — the abode gate people miss, plus the 183-day count where any part of a day counts. For taxpayers NOT domiciled in New York: applies the deterministic statutory-residence test of NY Tax Law §605(b)(1)(B) — a permanent place of abode maintained for substantially all of the year AND more than 183 days of presence — plus the separate New York City test. General AI compresses this to "183 days = resident" and misses both gates: without a permanent place of abode, 300 days in NY doesn't make you a statutory resident, and with one, day 184 does — where a 20-minute stop in the state counts as a full day. Domicile (whether New York is your true home) is a separate facts-and-circumstances battle this tool does not decide.