{
  "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.nyc.statutory",
  "versions": [
    {
      "rule_id": "us.nyc.statutory",
      "version": "2026.1",
      "jurisdiction": "US-NYC",
      "title": "New York City statutory residency",
      "summary": "New York City levies its own resident income tax. You are an NYC statutory resident if you maintain a permanent place of abode in the five boroughs for substantially all of the year AND spend more than 183 days in the City. Any part of a day in NYC counts. Yonkers has an equivalent separate test.",
      "evaluator": "composite_conditional",
      "determinative": true,
      "official_source_url": "https://www.tax.ny.gov/pit/file/nyc_yonkers_residents.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",
              "city_zone": "NYC",
              "period": "calendar_year",
              "op": ">",
              "value": 183
            }
          },
          {
            "attestation": "us.nyc.ppa"
          }
        ]
      },
      "attestation_defs": [
        {
          "key": "us.nyc.ppa",
          "question": "Did you maintain a permanent place of abode within the five boroughs of New York City for substantially all of the tax year?",
          "why_we_ask": "NYC statutory residency requires both the day count and an abode in the City.",
          "type": "bool",
          "scope": "calendar_year"
        }
      ],
      "notes": [
        "Presence attribution uses the NYC borough polygons; Yonkers is a separate zone (SPEC.md §5).",
        "Jurisdiction code US-NYC (not US-NY): New York City levies its own resident tax and must count as its own jurisdiction in coverage tallies; the day count still matches derived days by state US-NY + city zone NYC."
      ]
    }
  ]
}