mitchr12
New Member

How is the 10 month rule measured for NY statutory residency?

NY says that I'd be a statutory resident if I am present for more than 183 days in the state and maintain a permanent place of abode for "more than 10 months."

 

If I get an apartment in the state on January 30 and abandon the apartment on November 15, does that mean I am a statutory resident or not? On the one hand, I will have been present for all or part of 11 months, but, on the other hand, I did not have the permanent place of abode for 75 days, which is clearly more than 2 months.

 

Thank you!