Free Tool
183-Day Rule Checker
Pick a state, enter your days or build date ranges, and see a verdict against that state’s actual statutory residency test, not a generic 183-day approximation.
39 of 56 jurisdictions run a bright-line day-count test. 17 rely on domicile instead, and this tool says so honestly when that applies.
Why a flat "183 days" is wrong
Most people searching "183 day rule" assume every state uses the same number and counts days the same way. Neither is true. New Mexico uses 185 days. Arizona’s presumption sits around 274 days. Several states, including Texas and Florida, have no personal income tax and therefore no day-count test at all.
This checker pulls the actual threshold, the any-part-of-a-day rule, and any published presumption from that state’s researched dossier, then shows you the cited rule text alongside your verdict.
Methodology and sources
Every threshold, presumption, and rule quote shown by this tool comes from that state’s researched dossier, sourced from the state revenue agency, statutes, regulations, or professional firm guidance, each with a recorded source. Day counting follows the "any part of a day counts" convention that most day-count states use, and the tool tells you when a specific state’s published guidance differs.
This is general information, not tax or legal advice. A day count alone is rarely the entire residency picture: domicile, permanent place of abode, and other facts and circumstances can apply independently of the day-count test.
183-Day Rule Checker
Check your day count against New York's actual rule.
Clear
183 days below the 183-day threshold
Days counted
0
0 days is comfortably under the 183-day statutory threshold. The day-count test alone would not make you a statutory resident here at this pace, though domicile and other facts-and-circumstances tests can still apply independently.
New York's actual test
Tax Law §605(b)(1)(B): a person not domiciled in New York is still taxed as a statutory resident on worldwide income if they (1) maintain a permanent place of abode in New York for substantially all of the taxable year and (2) spend more than 183 days of the taxable year in New York. Both prongs must be met; exactly 183 days does not trigger the test.
Any part of a day
Yes. Under 20 NYCRR 105.20, presence in New York for any part of a calendar day counts as a full day, including a layover, a lunch meeting, or landing after midnight. Narrow exceptions exist for people in New York solely for medical treatment or solely passing through en route to somewhere outside the state, but there is no general travel-through carve-out.
Presumptions
There is no separate day-count presumption beyond the two-prong statutory test itself. Since 2022, Tax Department audit guidelines define 'substantially all of the taxable year' for the permanent-place-of-abode prong as a period exceeding 10 months (previously 11 months), which makes it slightly easier for a part-year abode to fall outside the test.
General information based on published dossier research, not tax or legal advice. Consult a qualified advisor before relying on a day count for a filing position.
Open any state's dedicated checker
Each jurisdiction has its own page with its own cited rule, pre-selected.
183-Day Rule FAQ
Does the 183-day rule work the same way in every state?+
No. Roughly 40 states run a bright-line day-count test, most using 183 days, but some use a different number, such as 185 in New Mexico or 274 in Arizona. States with no personal income tax, along with a handful of pure domicile states, run no day-count test at all: domicile and facts and circumstances control instead. Always check the specific state.
Does a partial day count as a full day?+
In most states that run a day-count test, yes. A layover, a business lunch, or arriving after midnight can count as a full day present, under rules like New York’s 20 NYCRR 105.20. A few states carve out narrow exceptions for medical emergencies or travel solely passing through. The exact language varies by state, which is why this tool shows the cited rule text for whichever state you pick.
What happens if I hit the threshold?+
Meeting or exceeding a state’s statutory day-count threshold, often combined with maintaining a permanent place of abode there, can make you a statutory resident for the year, generally taxed on worldwide income by that state regardless of where you are domiciled. The exact consequence depends on the state’s specific test.
Is a day-count threshold the whole residency test?+
No. Even in states with no day-count threshold, domicile, defined as your true, fixed, permanent home, can independently make you a resident. And in states that do run a day-count test, staying under the threshold does not by itself prove you are a nonresident if domicile facts point the other way.
Built from the same 56 dossiers as the migration matrix
This tool and ResidencyIQ's state guides pull from the same researched dossiers, so the rule you see here matches the rule cited in the full state guide.
Only 32 of those 56 jurisdictions actually use a 183-day threshold. The rest set it higher, or run no bright-line day-count test at all.
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