US state tax residency, state by state
Almost every US state taxes you as a resident if you spend enough days there, and most use a version of the same trap: maintain a permanent place of abode in the state and spend more than 183 days there, and you are a 'statutory resident', taxable on your entire worldwide income for the year, no matter where you claim to be domiciled.
But the details vary enormously. New York counts any part of a day as a full day and runs the most aggressive audit program in the country. California ignores a clean day count entirely and weighs your facts and circumstances against a 9-month presumption. Florida, Texas, and the other no-income-tax states don't audit you, but the high-tax state you left will, and it's your day count that wins or loses that audit.
This hub links every state's rule page, the in-depth guides for the states people most often move between, and the calculators that do the math. If you split your year across state lines, start here.
Free calculators
In-depth guides
- Pennsylvania residency rules: domicile, statutory residence, and Philly's local tax9 min read
- Illinois residency rules: domicile, the abode test, and Chicago tax exposure9 min read
- West Virginia's 183-Day Rule & the 30-Day Exit: Residency Both Ways10 min read
- Oklahoma's Seven-Month Residency Rule: Months, Not 183 Days10 min read
- North Dakota's 7-Month (210-Day) Residency Rule: A High Bar for Snowbirds10 min read
- New Mexico's 185-Day Rule: Why Only Full 24-Hour Days Count10 min read
- Nebraska's 183-Day Residency Rule: Permanent Abode & Any-Part-of-a-Day Counting10 min read
- Kentucky's 183-Day Rule & Reciprocity: A Cross-Border Commuter's Guide10 min read
- Iowa's 183-Day Rule: A Rebuttable Presumption You Can Fight10 min read
- Indiana's 183-Day Residency Rule, Domicile & Reciprocity Explained10 min read
- Hawaii's 200-Day Rule: The Rebuttable Presumption of Residency10 min read
- Washington DC's 183-Day Residency Rule: The Abode-Maintained Trap10 min read
- Arkansas' Six-Month Residency Rule: Home Plus More Than Six Months10 min read
- Alabama's Seven-Month Residency Rule: A Higher Bar Than 183 Days10 min read
- Massachusetts 183-day rule and the Millionaire's Tax: residency for high earners9 min read
- Vermont Residency Guide & Neighboring-State Audit Coordination10 min read
- Utah Residency: 183-Day Rule & Domicile Requirements9 min read
- South Carolina Part-Year Residency & Personal-Services Income9 min read
- Rhode Island Residency Rules & New England Tax Implications10 min read
- Montana Residency: Big Sky Domicile Defense10 min read
- Missouri Residency Rules & Midwest Reciprocal Agreements10 min read
- Maine Residency Rules: Safe-Harbor Days & Lower Audit Pressure9 min read
- Louisiana Residency & the Domicile Act Mechanics10 min read
- Kansas Residency Rules & Great Plains Tax Comparison10 min read
- Idaho Residency Rules & Remote-Worker Multistate Strategy10 min read
- Delaware 183-Day Rule & Corporate-Tie Connections10 min read
- Connecticut residency audits: 183-day rule, abode test, and the Greenwich playbook9 min read
- New Jersey residency rules: domicile, statutory residence, and the 183-day trap10 min read
- Wisconsin 183-Day Rule & Reciprocal Agreements (IL, IN, KY, MI)10 min read
- Oregon's 200-Day Residency Rule: A Higher Bar & Snowbird Advantage10 min read
- New Hampshire Residency: A No-Tax State After the I&D Repeal10 min read
- Minnesota Residency Rules: Aggressive Auditor Profile & the 183-Day Test10 min read
- Colorado's 6-Month Rule & Snowbird Residency Strategy10 min read
- Arizona's Remote-Worker Safe Harbor vs. the 183-Day Rule10 min read
- Washington State Residency Rules: Capital Gains Tax & Domicile Defense10 min read
- Tennessee Residency Guide: Zero Income Tax & Escaping High-Tax-State Audits10 min read
- Nevada Domicile & the 183-Day Rule: No Income Tax, Common Audit Paths11 min read
- Texas residency for snowbirds: domicile, day counts, and what to track10 min read
- Florida domicile: the complete guide to changing your tax residency12 min read
- How California decides residency: the 9-month rule and facts test11 min read
- The snowbird tax tracker guide: NY ↔ FL, NJ ↔ FL, IL ↔ FL9 min read
- The New York 184-day rule: a survivor's guide11 min read
Every jurisdiction
- Alabama
- Alaska
- Arizona
- Arkansas
- California
- Colorado
- Connecticut
- Delaware
- District of Columbia
- Florida
- Georgia
- Hawaii
- Idaho
- Illinois
- Indiana
- Iowa
- Kansas
- Kentucky
- Louisiana
- Maine
- Maryland
- Massachusetts
- Michigan
- Minnesota
- Mississippi
- Missouri
- Montana
- Nebraska
- Nevada
- New Hampshire
- New Jersey
- New Mexico
- New York
- North Carolina
- North Dakota
- Ohio
- Oklahoma
- Oregon
- Pennsylvania
- Rhode Island
- South Carolina
- South Dakota
- Tennessee
- Texas
- Utah
- Vermont
- Virginia
- Washington
- West Virginia
- Wisconsin
- Wyoming
Frequently asked questions
How many days can I spend in a US state before I become a resident?
Most states use a statutory-residence rule: more than 183 days in the state plus a permanent place of abode there makes you a full-year resident. A few differ, Idaho uses 270 days, Oregon 200, Hawaii 200, and some, like California, use a facts-and-circumstances test with no clean threshold.
Which states audit residency the hardest?
New York runs the most aggressive residency-audit program in the country, followed by California, Connecticut, New Jersey, Massachusetts, and Minnesota. Departing residents, especially after a liquidity event, are routinely targeted.
Does a no-income-tax state like Florida audit my residency?
No, there's no state return to audit. But your former high-tax state will, and it's your contemporaneous day count and domicile evidence that decide that audit.
Track all of it in one app
Tax Days runs every rule in this guide on your iPhone, a live day count across US states, federal SPT, Schengen, and 200+ countries.
