State Residency Rules → New York City

New York City Tax Residency Rules: The 184-Day Test

The rule in one paragraph

NYC levies its own resident income tax. Statutory resident at 184+ days IN THE CITY plus a city abode — your state count and city count are tracked separately.

The details

You can be a NY State resident but not a city resident. A pied-à-terre plus 184 city days makes you a city resident. Day counts for the city only include days physically in the five boroughs.

What counts as a day in New York City?

Any part of a day spent in the jurisdiction generally counts as a full day toward the test — landing at 11 p.m. counts the same as a full day. Most states apply a narrow exception for pure travel through the state.

Count your days automatically

DayLine tracks which state you’re in every day, counts your days against New York City’s actual test, and builds the audit-ready record that protects you. All on your iPhone — nothing leaves your device. Free for 30 days.

Related jurisdictions

This page provides general educational information about residency rules, verified against state statutes and administrative guidance at the time of writing. It is not tax, legal, or accounting advice; rules change and residency determinations depend on your complete circumstances. Consult a qualified tax professional.  ·  All jurisdictions  ·  DayLine home