NY Tax Filing Information
February 24, 2024
NY Contact Information
February 24, 2024

February 24, 2024

NY Residency

NY Residency

An individual is a resident of New York if the person has a dwelling elsewhere but is living in New York State for more than 184 days.

An individual will also be considered a resident if they have a dwelling in New York State except for those that:

  • Do not have a permanent abode in New York State
  • Had a permanent abode outside of the state the entire year and spend less than 30 days in New York State  
  • Was in a foreign country 450 of the last 548 consecutive days
  • The individual, spouse and children spent less than 90 days, of the last 548 consecutive days in a permanent residence
  • During the nonresident portion of the tax year in which the 548-day period begins, and during the nonresident portion of the tax year in which the 548-day period ends, the taxpayer was present in New York State for no more than the number of days which bears the same ratio to 90 as the number of days in such portion of the taxable year bears to 548.

A nonresident individual is someone who was not a resident of the state at all during the tax year.

A part-year resident is someone who meets the definition of a resident or a nonresident part of the year.  

Special Note: Residency for New York City or Yonkers would be defined by replacing New York State with the city names in the above definitions.

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