You sold the house, moved to Florida and changed your license. But you kept the apartment in Manhattan “for visits.” To New York, that apartment may be a permanent place of abode, and it’s half of what it takes to tax you as a full-year resident.
Why the phrase matters
New York’s statutory residency test has two parts: you maintain a permanent place of abode in the state for substantially all of the year, and you spend more than 183 days there. Meet both and you’re taxed as a resident on all your income, wherever you’re domiciled.
If you have no abode in the state, the 183-day test generally can’t make you a statutory resident. If you do have one, every day you spend in New York matters a lot more. Several other states use similar language.
What can count as an abode
In general terms, it’s a dwelling suitable for year-round living that you maintain. That can include:
- A house or apartment you own or rent
- A home your spouse keeps in the state
- A place you use as your own, even if it’s owned by someone else, such as a relative or your company
Things that usually don’t qualify include a seasonal camp with no heat or plumbing, or a short hotel stay. The details turn on the facts.
Using it matters, not just owning it
New York’s highest court addressed this in Gaied v. New York State Tax Appeals Tribunal (2014). The taxpayer owned a house in New York where his parents lived. The court held that owning it wasn’t enough; for the home to count, he needed a residential interest in it, meaning he actually used it as his own residence.
The takeaway: what matters is your relationship to the home. Do you have a key, keep belongings there, stay there when you’re in town? Those facts can turn a property into your abode.
“Substantially all of the year”
In New York, this has generally been read as more than 11 months. Selling or ending a lease partway through the year can take you out of the test for that year. Getting the timing right is worth discussing with your advisor before you sign anything.
Questions to ask yourself
- Do I own, rent or have regular use of any home in my former state?
- Does my spouse or family live there, and do I stay with them?
- Do I keep clothes, a car or personal items there?
- How many days am I in that state, and how close am I to 183?
If you answered yes to the first three, your day count is under a microscope. Domigo tracks your days by state and county, and records the homes, addresses and other ties that a state will look at, so you see your exposure before an auditor does.
This post is general information, not tax or legal advice. Talk to a qualified tax professional about your situation.
