Two ways New York can treat you as a resident
- Domicile. Your domicile is your true, permanent home. It doesn't change just because you buy a home elsewhere; you have to show you actually moved your life. New York typically looks at your homes, your business ties, where you spend your time, where your "near and dear" items are kept, and where your family lives.
- Statutory residency. Even if you're domiciled elsewhere, New York can tax you as a full-year resident if you maintain a permanent place of abode in New York for substantially all of the year and spend more than 183 days in the state.
How day counts work
For the 183-day test, being in New York for any part of a day generally counts as a New York day, with limited exceptions such as passing through on the way elsewhere. And it's on you to prove where you were. Auditors commonly review credit card statements, phone records, E-ZPass data, calendars and travel records.
Protecting yourself when you move
- Keep a contemporaneous day-count log with supporting records.
- Move the things that matter: your primary home, valuables and family items, memberships and professional relationships.
- Update your driver's license, voter registration, vehicle registration and estate documents.
- Be careful with a New York home you keep. It can make the 183-day test the whole case.
- Remember that New York can still tax New York-source income, including some equity compensation earned while you worked there.
If you're under audit
Residency audits are document-heavy and can cover several years. We organize the evidence, reconstruct day counts, represent you with the New York State Department of Taxation and Finance, and work toward the best supportable outcome.
Frequently asked questions
What is a New York statutory resident?
Someone domiciled outside New York who maintains a permanent place of abode in the state for substantially all of the year and spends more than 183 days there. Statutory residents are taxed like full-year residents.
Does any part of a day in New York count?
Generally yes. For the 183-day test, presence in New York for any part of a day counts as a New York day, with limited exceptions such as travel through the state.
I moved to New Jersey. Can New York still tax me?
Yes, on New York-source income such as wages for days worked in New York, and potentially as a resident if New York concludes you didn't change your domicile or you meet the statutory residency test.
How far back can a residency audit go?
Typically the open years for assessment, often three years from filing, but longer if returns weren't filed or income was substantially underreported.