State rules
New York's 183-day rule, explained (the state says 184)
New York counts any part of a day, and the test is 184 or more days plus a permanent place of abode. What counts, what doesn't, and what to keep.
Day log for two-state households
Which state were you in on March 14?
Your accountant will ask.
Clear guides to how each state counts your days, what an audit looks for, and a free spreadsheet to start your log today.
What you'll find here
Rules, state by state
New York counts any part of a day; Pennsylvania counts midnight to midnight. Each state, in its own words, with the source.
Audits, plainly
What New York's own audit guidelines say auditors accept, and what they don't.
A free day-count sheet
One row per day, totals per state, built for the "any part of a day" rule.