Indiana tax residency rules
Threshold: 183 days · Days + Abode · Calendar year (Jan 1 – Dec 31)
Rules tracked by Tax Days
IN Statutory Residency
- Type
- Days + Abode
- Threshold
- 183 days
- Period
- Calendar year (Jan 1 – Dec 31)
Statutory resident if you spend more than the threshold days AND maintain a permanent place of abode in the jurisdiction.
Generally, if you keep a permanent place of residence in Indiana and spend more than 183 days of the year in the state, you are a resident, even if domiciled elsewhere.
IN DomicileInformational
- Type
- Facts & Circumstances
- Threshold
- No fixed threshold
- Period
- Calendar year (Jan 1 – Dec 31)
Residency determined by examining the totality of your connections, home, family, business, social ties, time spent. No fixed day threshold.
Generally, anyone domiciled in Indiana during the year is a resident. Domicile continues until a new one is established.
Indiana tax residency, FAQ
How many days can I spend in Indiana before becoming a tax resident?
Generally, spending more than 183 days in Indiana during a calendar year can make you a tax resident, provided you also maintain a permanent place of abode there. Generally, if you keep a permanent place of residence in Indiana and spend more than 183 days of the year in the state, you are a resident, even if domiciled elsewhere.
How does Indiana count a day of presence?
Day-counting rules vary: many jurisdictions treat any part of a calendar day spent in-country as a full day, while others require presence at midnight. Because the burden of proof is usually on you, keep a contemporaneous, day-by-day record of where you were.
What tax year does Indiana use?
Indiana measures residency over calendar year (jan 1 – dec 31).
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