{
  "publisher": {
    "name": "Provedays",
    "url": "https://provedays.com"
  },
  "license": "CC BY 4.0",
  "license_url": "https://creativecommons.org/licenses/by/4.0/",
  "attribution": "Provedays — provedays.com",
  "notice": "Rule data is licensed CC BY 4.0. Golden test fixtures, guide prose and the rule schema are not covered by this licence and remain all rights reserved. See https://provedays.com/terms/.",
  "documentation": "https://provedays.com/methodology/",
  "rule_id": "us.nj.statutory",
  "versions": [
    {
      "rule_id": "us.nj.statutory",
      "version": "2026.1",
      "jurisdiction": "US-NJ",
      "title": "New Jersey statutory residency",
      "summary": "N.J.S.A. 54A:1-2(m)(2): a non-domiciliary who maintains a permanent place of abode in New Jersey AND spends in the aggregate MORE than 183 days of the taxable year in New Jersey is a resident taxpayer — unless in the Armed Forces of the United States. A NJ domiciliary escapes residence only with no NJ abode, an abode elsewhere, and no more than 30 days in NJ. New Jersey publishes no rule for what counts as a day, so treat one-day margins as undecided.",
      "evaluator": "composite_conditional",
      "determinative": true,
      "official_source_url": "https://pub.njleg.gov/statutes/",
      "last_verified": "2026-09-01",
      "effective_from": "2000-01-01",
      "effective_to": null,
      "disclaimer_level": "standard",
      "convention": {
        "unspecified_by_authority": true
      },
      "params": {
        "reference_period": {
          "type": "calendar_year"
        }
      },
      "logic": {
        "all": [
          {
            "count": {
              "country": "US-NJ",
              "period": "calendar_year",
              "op": ">",
              "value": 183
            }
          },
          {
            "attestation": "us.nj.permanent_abode"
          },
          {
            "not": {
              "attestation": "us.nj.armed_forces"
            }
          }
        ]
      },
      "attestation_defs": [
        {
          "key": "us.nj.permanent_abode",
          "question": "Do you maintain a permanent place of abode in New Jersey (a dwelling you maintain, owned or rented)?",
          "why_we_ask": "Statutory residency needs BOTH the abode and the day count (54A:1-2(m)(2)). The statute has no minimum-maintenance period; note that Division guidance (GIT-6) glosses the abode more narrowly as your principal residence — the statute's broader wording governs here and the gloss is disclosed.",
          "type": "bool",
          "scope": "calendar_year"
        },
        {
          "key": "us.nj.armed_forces",
          "question": "Are you serving in the Armed Forces of the United States?",
          "why_we_ask": "54A:1-2(m)(2) exempts non-domiciled Armed Forces members from statutory residency by its own terms.",
          "type": "bool",
          "scope": "calendar_year"
        }
      ],
      "notifications": [
        {
          "at_count": 170,
          "at_fraction_of_limit": null,
          "message_key": "nj183.approaching"
        }
      ],
      "notes": [
        "PROVENANCE: the Legislature's web hosts (njleg.state.nj.us and njleg.gov) were offline on 1 September 2026. The text was read verbatim from the Legislature's OWN statute database — STATUTES-TEXT.zip, file dated 29 August 2026, retrieved from the Internet Archive's capture of pub.njleg.gov/statutes/ taken 30 August 2026. This is the publisher's file, not a third-party reproduction. Re-verify at pub.njleg.gov when the host returns.",
        "54A:1-2(m), verbatim: '2. Who is not domiciled in this State but maintains a permanent place of abode in this State and spends in the aggregate more than 183 days of the taxable year in this State, unless such individual is in the Armed Forces of the United States.'",
        "Domiciliary escape, (m)(1): no NJ abode + abode elsewhere + 'no more than 30 days of the taxable year' in NJ (<= 30) — all three conditions conjunctive.",
        "Unlike New York, the statute attaches NO 'substantially all of the taxable year' qualifier to the abode. Division guidance (GIT-6) reads the abode as 'a residence that you maintain permanently as your principal residence (main home)' — NARROWER than the statute; drafted to the statute with the gloss disclosed.",
        "NO New Jersey primary source defines a day — the only day rule in NJ guidance is a proration rule for part-year exemptions, which is not a presence rule. Counting basis ships unspecified_by_authority.",
        "No transit, medical or hospitalisation carve-out — do not port New York's hospital-confinement rule."
      ]
    }
  ]
}