Actual residence is not necessarily domicile, for domicile is the fixed place of abode which, in the intention of the taxpayer, is permanent rather than transitory.

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So anybody with a full time job in Manhattan, for example, will be a statutory resident, if they also have a place of abode in New York.

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Whether or not the taxpayer has free and continuous access to a place of abode is a primary consideration in determining if the taxpayer maintains a permanent place of abode for substantially all of the taxable year.

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If you have a permanent place of abode in New York (even though it is not your primary residence) and spend more than 183 days in New York, you are a statutory resident of New York, regardless of your domicile.

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