Yes, both are required... but permanent place of abode refers to a residence where you lived, whether you own it or not. You therefore met both items since you surpassed 184 days. more information if you'd like...<a rel="nofollow" target="_blank" href="
https://www.tax.ny.gov/pubs_and_bulls/tg_bulletins/pit/permanent_place_of_abode.htm">https://www.tax...>
