Days + Abode (statutory residence)
States like New York, New Jersey, Massachusetts, Connecticut, and Pennsylvania trigger statutory residence based on 184+ days AND maintenance of a permanent place of abode. Both conditions must be met.
26 jurisdictions use this rule.
How Days + Abode (statutory residence) works
Several US high-tax states use a Days + Abode test: you become a statutory resident if you spend more than 183 days in the state AND maintain a permanent place of abode there. The classic example is New York's 184-day rule. The trap: you can change your domicile and still be caught by statutory residence if you keep an old-state apartment 'just in case' and visit frequently. The rule applies regardless of intent, your year-round-available dwelling plus your day count are the only factors.
Notable examples
- NY 184-day rule: PPA + 184+ NY days = statutory resident.
- NJ, MA, CT, PA: same structure with 184-day threshold.
- Permanent place of abode = year-round-suitable dwelling. Doesn't require ownership or use.
Jurisdictions using Days + Abode (statutory residence)
26 jurisdictions. Search, filter, and click through to per-jurisdiction details.
Showing 26 of 26 jurisdictions
| Jurisdiction ↑ | Code | Rule type | Threshold | Period |
|---|---|---|---|---|
| Arkansas | US-AR | Days + Abode | 183 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) |
| Idaho | US-ID | Days + Abode | 270 days | 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) |
| Kentucky | US-KY | Days + Abode | 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) |
| Minnesota | US-MN | Days + Abode | 183 days | Calendar year (Jan 1 – Dec 31) |
| Missouri | US-MO | Days + Abode | 183 days | Calendar year (Jan 1 – Dec 31) |
| Nebraska | US-NE | Days + Abode | 183 days | Calendar year (Jan 1 – Dec 31) |
| New Jersey | US-NJ | Days + Abode | 183 days | Calendar year (Jan 1 – Dec 31) |
| New York | US-NY | Days + Abode | 184 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) |
| 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) |
| 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) |
| West Virginia | US-WV | Days + Abode | 183 days | Calendar year (Jan 1 – Dec 31) |
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