Region
US states tax residency rules
Tax-residency rules for all 50 US states plus DC: statutory residence day counts, permanent place of abode tests, domicile, and how hard each state audits.
51 jurisdictions in this region.
Jurisdictions in US states
Showing 51 of 51 jurisdictions
| Jurisdiction ↑ | Code | Rule type | Threshold | Period |
|---|---|---|---|---|
| Alabama | US-AL | Day Count | 214 days | Calendar year (Jan 1 – Dec 31) |
| Alaska | US-AK | Facts & Circumstances | No fixed threshold | Calendar year (Jan 1 – Dec 31) |
| Arizona | US-AZ | Day Count | 274 days | Calendar year (Jan 1 – Dec 31) |
| Arkansas | US-AR | Days + Abode | 183 days | Calendar year (Jan 1 – Dec 31) |
| California | US-CA | Day Count | 274 days | Calendar year (Jan 1 – Dec 31) |
| Colorado | US-CO | Days + Abode | 183 days | Calendar year (Jan 1 – Dec 31) |
| Connecticut | US-CT | Days + Abode | 183 days | Calendar year (Jan 1 – Dec 31) |
| Delaware | US-DE | Days + Abode | 183 days | Calendar year (Jan 1 – Dec 31) |
| District of Columbia | US-DC | Days + Abode | 183 days | Calendar year (Jan 1 – Dec 31) |
| Florida | US-FL | Facts & Circumstances | No fixed threshold | Calendar year (Jan 1 – Dec 31) |
| Georgia | US-GA | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Hawaii | US-HI | Day Count | 200 days | Calendar year (Jan 1 – Dec 31) |
| Idaho | US-ID | Days + Abode | 270 days | Calendar year (Jan 1 – Dec 31) |
| Illinois | US-IL | Facts & Circumstances | No fixed threshold | Calendar year (Jan 1 – Dec 31) |
| Indiana | US-IN | Days + Abode | 183 days | Calendar year (Jan 1 – Dec 31) |
| Iowa | US-IA | Days + Abode | 183 days | Calendar year (Jan 1 – Dec 31) |
| Kansas | US-KS | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Kentucky | US-KY | Days + Abode | 183 days | Calendar year (Jan 1 – Dec 31) |
| Louisiana | US-LA | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Maine | US-ME | Days + Abode | 183 days | Calendar year (Jan 1 – Dec 31) |
| Maryland | US-MD | Days + Abode | 183 days | Calendar year (Jan 1 – Dec 31) |
| Massachusetts | US-MA | Days + Abode | 183 days | Calendar year (Jan 1 – Dec 31) |
| Michigan | US-MI | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Minnesota | US-MN | Days + Abode | 183 days | Calendar year (Jan 1 – Dec 31) |
| Mississippi | US-MS | Facts & Circumstances | No fixed threshold | Calendar year (Jan 1 – Dec 31) |
| Missouri | US-MO | Days + Abode | 183 days | Calendar year (Jan 1 – Dec 31) |
| Montana | US-MT | Facts & Circumstances | No fixed threshold | Calendar year (Jan 1 – Dec 31) |
| Nebraska | US-NE | Days + Abode | 183 days | Calendar year (Jan 1 – Dec 31) |
| Nevada | US-NV | Facts & Circumstances | No fixed threshold | Calendar year (Jan 1 – Dec 31) |
| New Hampshire | US-NH | Facts & Circumstances | No fixed threshold | Calendar year (Jan 1 – Dec 31) |
| New Jersey | US-NJ | Days + Abode | 183 days | Calendar year (Jan 1 – Dec 31) |
| New Mexico | US-NM | Day Count | 185 days | Calendar year (Jan 1 – Dec 31) |
| New York | US-NY | Days + Abode | 184 days | Calendar year (Jan 1 – Dec 31) |
| North Carolina | US-NC | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| North Dakota | US-ND | Days + Abode | 210 days | Calendar year (Jan 1 – Dec 31) |
| Ohio | US-OH | Days + Abode | 213 days | Calendar year (Jan 1 – Dec 31) |
| Oklahoma | US-OK | Day Count | 214 days | Calendar year (Jan 1 – Dec 31) |
| Oregon | US-OR | Days + Abode | 200 days | Calendar year (Jan 1 – Dec 31) |
| Pennsylvania | US-PA | Days + Abode | 183 days | Calendar year (Jan 1 – Dec 31) |
| Rhode Island | US-RI | Days + Abode | 183 days | Calendar year (Jan 1 – Dec 31) |
| South Carolina | US-SC | Facts & Circumstances | No fixed threshold | Calendar year (Jan 1 – Dec 31) |
| South Dakota | US-SD | Facts & Circumstances | No fixed threshold | Calendar year (Jan 1 – Dec 31) |
| Tennessee | US-TN | Facts & Circumstances | No fixed threshold | Calendar year (Jan 1 – Dec 31) |
| Texas | US-TX | Facts & Circumstances | No fixed threshold | Calendar year (Jan 1 – Dec 31) |
| Utah | US-UT | Days + Abode | 183 days | Calendar year (Jan 1 – Dec 31) |
| Vermont | US-VT | Days + Abode | 183 days | Calendar year (Jan 1 – Dec 31) |
| Virginia | US-VA | Days + Abode | 183 days | Calendar year (Jan 1 – Dec 31) |
| Washington | US-WA | Facts & Circumstances | No fixed threshold | Calendar year (Jan 1 – Dec 31) |
| West Virginia | US-WV | Days + Abode | 183 days | Calendar year (Jan 1 – Dec 31) |
| Wisconsin | US-WI | Facts & Circumstances | No fixed threshold | Calendar year (Jan 1 – Dec 31) |
| Wyoming | US-WY | Facts & Circumstances | No fixed threshold | Calendar year (Jan 1 – Dec 31) |