New York residency law is two-pronged: Domicile and Statutory Residency. You can change your domicile but still be taxed if you maintain a PPA.
← All Guides
ResidencyLast updated: 2025-02-01
The 183-Day Rule in New York: Beyond the Calendar
Understanding the "Permanent Place of Abode" (PPA) test for New York City and State exits.
Frequently Asked Questions
What is PPA?
Permanent Place of Abode.