Washington tax residency rules
Threshold: No fixed day threshold · Facts & Circumstances · Calendar year (Jan 1 – Dec 31)
Washington has 0% state income tax (with a separate capital-gains tax on high earners since 2022). Seattle tech professionals moving to TX or NV often skip WA unless they have specific reasons; long-term WA residents face the new capital-gains tax above $262K (2024 threshold).
- 0% personal income tax, but 7% capital-gains tax above ~$262K (2024) on long-term gains.
- WA estate tax threshold lower than federal, plan accordingly.
Rules tracked by Tax Days
No State Income TaxInformational
- 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.
Washington has no general personal income tax, so there is no day-count residency threshold. It does levy a separate tax on large long-term capital gains, based on residency rather than a day count.
Washington tax residency, FAQ
How many days can I spend in Washington before becoming a tax resident?
Washington does not apply a single fixed day count. Residency is decided on the totality of your facts and circumstances, home, family, business, and time spent. Washington has no general personal income tax, so there is no day-count residency threshold. It does levy a separate tax on large long-term capital gains, based on residency rather than a day count.
How does Washington 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 Washington use?
Washington measures residency over calendar year (jan 1 – dec 31).
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