{
  "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.ny.statutory",
  "versions": [
    {
      "rule_id": "us.ny.statutory",
      "version": "2026.1",
      "jurisdiction": "US-NY",
      "title": "New York statutory residency",
      "summary": "You are a New York statutory resident if you maintain a permanent place of abode in New York for substantially all of the year AND spend more than 183 days (i.e. 184+) in New York. ANY part of a day in New York counts as a New York day — a red-eye arrival at 00:10 counts here even when it fails the UK midnight test. Days in transit through NY airports between two non-NY points, and inpatient medical days, are excluded.",
      "evaluator": "composite_conditional",
      "determinative": true,
      "official_source_url": "https://www.tax.ny.gov/pit/file/pit_definitions.htm",
      "last_verified": "2026-08-28",
      "effective_from": "2000-01-01",
      "effective_to": null,
      "disclaimer_level": "standard",
      "convention": {
        "part_day_counts": true,
        "transit_excluded": true
      },
      "logic": {
        "all": [
          {
            "count": {
              "country": "US-NY",
              "period": "calendar_year",
              "op": ">",
              "value": 183
            }
          },
          {
            "attestation": "us.ny.ppa"
          }
        ]
      },
      "attestation_defs": [
        {
          "key": "us.ny.ppa",
          "question": "Did you maintain a permanent place of abode in New York State for substantially all of the tax year (generally more than 10 months)?",
          "why_we_ask": "Statutory residency requires BOTH the day count and a permanent place of abode — the abode cannot be detected from location data.",
          "type": "bool",
          "scope": "calendar_year"
        }
      ],
      "notifications": [
        {
          "at_count": 150,
          "at_fraction_of_limit": null,
          "message_key": "ny.approaching_150"
        },
        {
          "at_count": 175,
          "at_fraction_of_limit": null,
          "message_key": "ny.approaching_175"
        },
        {
          "at_count": 180,
          "at_fraction_of_limit": null,
          "message_key": "ny.approaching_180"
        }
      ],
      "notes": [
        "count.country 'US-NY' counts days with presence in subdivision US-NY (SEMANTICS.md #13, any-part basis).",
        "Airport-transit exclusion: days whose only NY presence is labelled 'transit' are excluded (convention.transit_excluded).",
        "NYC and Yonkers city-level residency are separate counters over the same ledger (city_zone polygons)."
      ]
    }
  ]
}