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Data

How US states count a day for residency

Of the 51 jurisdictions below (50 states plus DC), 42 levy a broad personal income tax by our data and 37 have a statutory day test that can make you a resident without moving your domicile. The thresholds come from the same rule data the Tax Days app tracks against. Where a state writes its rule in months, the day figure is approximate.

Every state also taxes you as a resident if it is your domicile, regardless of days. A day test is a second way in, not the only one. This table is a starting point, not tax advice: check the statute for your state and year.

51 jurisdictions. Select a column heading to sort.

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Partial daysPrimary source
AlabamaYes214No, days aloneSee statute
AlaskaNoNoneNo day testSee statute
ArizonaYes274No, days aloneSee statute
ArkansasYes183Yes, days plus a permanent place of abodeSee statute
CaliforniaYes274No, days aloneSee statute
ColoradoYes183Yes, days plus a permanent place of abodeSee statute
ConnecticutYes183Yes, days plus a permanent place of abodeSee statute
DelawareYes183Yes, days plus a permanent place of abodeSee statute
District of ColumbiaYes183Yes, days plus a permanent place of abodeSee statute
FloridaNoNoneNo day testSee statute
GeorgiaYes183No, days aloneSee statute
HawaiiYes200No, days aloneSee statute
IdahoYes270Yes, days plus a permanent place of abodePresence in Idaho for any part of a calendar day counts as a day in Idaho (statutory exceptions apply)
IllinoisYesNoneNo day testSee statute
IndianaYes183Yes, days plus a permanent place of abodeSee statute
IowaYes183Yes, days plus a permanent place of abodeSee statute
KansasYes183No, days aloneSee statute
KentuckyYes183Yes, days plus a permanent place of abodeSee statute
LouisianaYes183No, days aloneSee statute
MaineYes183Yes, days plus a permanent place of abodeSee statute
MarylandYes183Yes, days plus a permanent place of abodeSee statute
MassachusettsYes183Yes, days plus a permanent place of abodeDays spent partly in and partly out of Massachusetts count toward the 183 days
MichiganYes183No, days aloneSee statute
MinnesotaYes183Yes, days plus a permanent place of abodeSee statute
MississippiYesNoneNo day testSee statute
MissouriYes183Yes, days plus a permanent place of abodeSee statute
MontanaYesNoneNo day testSee statute
NebraskaYes183Yes, days plus a permanent place of abodeSee statute
NevadaNoNoneNo day testSee statute
New HampshireNoNoneNo day testSee statute
New JerseyYes183Yes, days plus a permanent place of abodeSee statute
New MexicoYes185No, days aloneSee statute
New YorkYes184Yes, days plus a permanent place of abodeAny part of a day generally counts as a New York day (narrow exceptions, such as transit)
North CarolinaYes183No, days aloneSee statute
North DakotaYes210Yes, days plus a permanent place of abodeSee statute
OhioYes213Yes, days plus a permanent place of abodeA contact period is an overnight away from an out-of-state abode with some portion, however minimal, of each of two consecutive days in Ohio
OklahomaYes214No, days aloneSee statute
OregonYes200Yes, days plus a permanent place of abodeSee statute
PennsylvaniaYes183Yes, days plus a permanent place of abodeSee statute
Rhode IslandYes183Yes, days plus a permanent place of abodeSee statute
South CarolinaYesNoneNo day testSee statute
South DakotaNoNoneNo day testSee statute
TennesseeNoNoneNo day testSee statute
TexasNoNoneNo day testSee statute
UtahYes183Yes, days plus a permanent place of abodeSee statute
VermontYes183Yes, days plus a permanent place of abodeSee statute
VirginiaYes183Yes, days plus a permanent place of abodeSee statute
WashingtonNoNoneNo day testSee statute
West VirginiaYes183Yes, days plus a permanent place of abodeSee statute
WisconsinYesNoneNo day testSee statute
WyomingNoNoneNo day testSee statute

How to read the columns

Day thresholdis the day count in our rule data at which the state's statutory test is generally met. “None” means the state has no day-count test in our data, either because it has no broad income tax or because it decides residency on domicile and other facts.

Abode test shows whether the day test also needs a permanent place of abode in the state. In those states, days alone are generally not enough.

Partial daysis filled in only where we can point to a primary source. New York's audit guidelines generally treat any part of a day as a day. For other states the rule varies and we say “see statute” rather than guess.

Primary sourcelinks to the statute, regulation or revenue department guidance in our source registry. Rows marked “see statute” do not yet have a registered primary source; the state rule page has our notes. Browse every source on the rules index, or count your own days with the 183-day calculator.

Sources & further reading

Every rule on this page is drawn from primary sources. Verify the current law before making a residency decision.

  1. [1]Ala. Admin. Code r. 810-3-2-.01, Definition of Resident (opens in a new tab)Alabama Admin. Code
  2. [2]Laws of Alaska 1980, 2nd Spec. Sess., ch. 1 (repealing the net income tax on individuals) (opens in a new tab)Alaska Legislature
  3. [3]A.R.S. § 43-104, Definitions (nine-month presumption) (opens in a new tab)Arizona Legislature
  4. [4]Arkansas Individual Income Tax Regulation 2.26-51-102(9) (opens in a new tab)Arkansas DFA
  5. [5]FTB Publication 1031, Guidelines for Determining Resident Status (opens in a new tab)California FTB
  6. [6]California residency status (opens in a new tab)California FTB
  7. [7]C.R.S. § 39-22-103(8), Resident individual (opens in a new tab)Colorado General Assembly
  8. [8]Conn. Gen. Stat. § 12-701, Resident of this state (opens in a new tab)Connecticut General Assembly
  9. [9]30 Del. C. § 1103, Resident individual (opens in a new tab)Delaware General Assembly
  10. [10]D.C. Code § 47-1801.04, Resident defined (opens in a new tab)DC Council
  11. [11]Florida Statutes § 222.17, Declaration of Domicile (opens in a new tab)Florida Legislature
  12. [12]Employer's Withholding Tax Guide (resident: 183 of the preceding 365 days) (opens in a new tab)Georgia DOR
  13. [13]Haw. Code R. § 18-235-1.07, Resident defined (opens in a new tab)Hawaii Admin. Rules
  14. [14]Idaho Code § 63-3013, Resident (opens in a new tab)Idaho Legislature
  15. [15]35 ILCS 5/1501(a)(20), Resident (opens in a new tab)Illinois General Assembly
  16. [16]Indiana DOR Information Bulletin #28, Residency (opens in a new tab)Indiana DOR
  17. [17]Iowa Admin. Code r. 701-300.17, Resident (opens in a new tab)Iowa Admin. Code
  18. [18]K.S.A. § 79-32,109, Resident individual (opens in a new tab)Kansas Revisor of Statutes
  19. [19]103 KAR 17:010, Residence (opens in a new tab)Kentucky Admin. Regs.
  20. [20]La. R.S. 47:31, Persons subject to individual income tax (six-month rule) (opens in a new tab)Louisiana State Legislature
  21. [21]36 M.R.S. § 5102, Resident individual (opens in a new tab)Maine Legislature
  22. [22]Md. Code, Tax-General § 10-101, Resident (opens in a new tab)Maryland General Assembly
  23. [23]M.G.L. c. 62, § 1(f), Resident (opens in a new tab)Massachusetts Legislature
  24. [24]MCL § 206.18, Resident (opens in a new tab)Michigan Legislature
  25. [25]Minn. Stat. § 290.01, subd. 7, Resident (opens in a new tab)Minnesota Revisor of Statutes
  26. [26]35 Miss. Admin. Code Pt. III, Subpt. 07, Residents (opens in a new tab)Mississippi Admin. Code
  27. [27]RSMo § 143.101, Resident (opens in a new tab)Missouri Revisor of Statutes
  28. [28]MCA § 15-30-2101, Definitions (resident) (opens in a new tab)Montana Legislature
  29. [29]Neb. Rev. Stat. § 77-2714.01, Residency (opens in a new tab)Nebraska Legislature
  30. [30]Nev. Const. art. 10, § 1 (personal income taxes prohibited) (opens in a new tab)Nevada Legislature
  31. [31]RSA ch. 77, Taxation of Incomes (repealed) (opens in a new tab)New Hampshire General Court
  32. [32]New Jersey income tax, nonresidents (domicile and 183-day test) (opens in a new tab)NJ Division of Taxation
  33. [33]N.M. Admin. Code § 3.3.1.9, Residency (185-day rule) (opens in a new tab)New Mexico Admin. Code
  34. [34]NY Tax Law § 605 (resident definition) (opens in a new tab)NY Senate
  35. [35]Nonresident Audit Guidelines (2021) (opens in a new tab)NY Dept. of Taxation & Finance
  36. [36]N.C. Gen. Stat. § 105-153.3, Resident (183-day presumption) (opens in a new tab)North Carolina General Assembly
  37. [37]North Dakota income-tax residency (opens in a new tab)North Dakota Tax Commissioner
  38. [38]Ohio Rev. Code § 5747.24, Contact periods and domicile presumptions (opens in a new tab)Ohio Laws
  39. [39]68 O.S. § 2353, Resident individual (opens in a new tab)Oklahoma Statutes
  40. [40]ORS § 316.027, Resident (opens in a new tab)Oregon Legislature
  41. [41]61 Pa. Code § 101.1, Resident individual (opens in a new tab)Pennsylvania Code
  42. [42]R.I. Gen. Laws § 44-30-5, Resident individual (opens in a new tab)Rhode Island General Assembly
  43. [43]S.C. Code § 12-6-30, Resident individual (opens in a new tab)South Carolina Legislature
  44. [44]South Dakota taxes (no state income tax) (opens in a new tab)South Dakota DOR
  45. [45]Tenn. Pub. Ch. 181 (2017), Hall income tax rate 0% from 2021 (opens in a new tab)Tennessee Secretary of State
  46. [46]HJR 38 (2019), Tex. Const. art. VIII, § 24-a (no tax on individuals' net incomes) (opens in a new tab)Texas Legislature
  47. [47]Utah Code § 59-10-136, Domicile (opens in a new tab)Utah Legislature
  48. [48]32 V.S.A. § 5811, Resident (opens in a new tab)Vermont General Assembly
  49. [49]Va. Code § 58.1-302, Resident (opens in a new tab)Virginia General Assembly
  50. [50]Washington income tax (no individual income tax currently) (opens in a new tab)Washington DOR
  51. [51]W. Va. Code § 11-21-7, Resident individual (opens in a new tab)West Virginia Legislature
  52. [52]Wisconsin Publication 122, Part-Year Residents and Nonresidents (opens in a new tab)Wisconsin DOR
  53. [53]About Wyoming (no individual income tax) (opens in a new tab)State of Wyoming