New York Residency Risk Checker — State, City, Yonkers

Checks your exposure under New York State's 184-day rule and permanent-place-of-abode test, plus the analogous New York City and Yonkers resident-tax tests where they apply. Surfaces part-year residency as its own signal when you indicate you moved out during the year.

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Domicile

Your domicile is your permanent legal home, separate from where you happened to spend the year. People domiciled in New York are residents regardless of day count. The 184-day test below is for non-domiciliaries.

Do you consider New York your legal domicile?

Domicile is a qualitative question: where your permanent home is, where your family lives, where you intend to return. You can have only one domicile at a time. If unsure, pick Unsure. A contested domicile change is itself a common audit issue.

Time

Days of presence in New York State for the year under review. New York City and Yonkers each count only their own days; you can refine those below if applicable.

Housing

Abode is load-bearing. Without it, statutory residency does not apply; with it, the day threshold matters.

Do you maintain a permanent place of abode anywhere in New York State?

A permanent place of abode generally means a residence suitable for year-round use that you maintain for yourself: owned, rented, or with year-round access. If you have one, you'll specify whether it's in New York City, Yonkers, or elsewhere in the next question. New York City and Yonkers each have their own resident-tax tests; both require an abode in that locality specifically. If unsure, pick Unsure.

Did you move out of New York State during the year?

If yes, you're a part-year resident regardless of the 184-day rule. The result calls this out separately.

Ties

Other facts that typically inform how patterns get evaluated.

Do you maintain a primary residence outside New York State?
Do you have family (spouse / dependents) in New York State?
Is your primary work location outside New York State?
Enter days in New York State and your abode status to see a risk assessment.

Manual tracking creates long-term data risk

Statutory residency turns on day counts and housing facts. Both are often reconstructed from memory, email, calendars, and credit-card statements when the question arrives.

Any part of a day in New York State can count. A dinner, a meeting, a single overnight: each is a New York State day. Short visits are the easiest ones to forget.

The people who hold the line under review usually aren't counting better. They have records that were already in place before the question was asked.

Part-days count. Cash days don't leave records.

An audit asks about specific dates. Memory drifts.

Chrono tracks every day automatically.

The answer is always current.

Let Chrono keep the record for you

Scan to install. Chrono starts tracking immediately.

Takes 10 seconds

Prefer to install manually?

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Related: NYC Second-Home Tax (Pied-à-Terre) · guide: New York Statutory Residency

Questions

What is the 184-day rule in New York State?
You are a New York State statutory resident for the tax year if you spend 184 or more days in New York State and maintain a permanent place of abode there. Any part of a day spent in New York State generally counts as a full New York State day.
What is a permanent place of abode in New York State?
A dwelling in New York State that you maintain for yourself — owned, rented, or with year-round access. It's a factual test focused on availability, not how often the place is actually used.
Does commuting from New Jersey or Connecticut count?
Yes. Every day you're physically present in New York State — including standard workdays in the office — counts as a New York State day. Your home state doesn't change that.
How does this tool handle New York City and Yonkers?
New York City and Yonkers each impose their own resident income tax in addition to New York State tax — New York City adds roughly 3–4% on top of the state rate, and Yonkers adds a surcharge of about 16.75% of New York State tax. Both run analogous statutory residency tests (184 days + a permanent place of abode in that locality). When you tell the tool where in New York State your abode is, it shows separate signals for each applicable jurisdiction.
What if I moved out of New York State during the year?
Then you're a part-year resident regardless of the 184-day test. Part-year residents owe New York State tax on the income they earned while resident, plus on New York State-source income for the rest of the year. This is a separate basis for owing New York State tax — the tool surfaces it as its own callout when you say you moved out.
I have an abode in New York City and a weekend place upstate — which jurisdiction matters?
Both. Select multiple locations when you set abode. New York State applies whenever any New York State abode is present, New York City applies because you have an abode there, and 'Elsewhere in New York State' (upstate) doesn't add a separate locality tax but is still part of the New York State picture. The tool displays each applicable jurisdiction with its own risk level.

This tool provides a structured estimate based on general rules and user inputs. It is not legal or tax advice and does not determine residency or tax status. For specific guidance, consult a qualified professional.