Facts and circumstances
Facts-and-circumstances residency tests examine the totality of your connections, home, family, business, ties, rather than applying a fixed day-count threshold. California is the most prominent example.
52 jurisdictions use this rule.
How Facts and circumstances works
Facts-and-circumstances residency tests don't have a single hard threshold. They weigh every connection you have to the jurisdiction, home, family, business, social ties, voter registration, doctor, dentist, vehicles, against your connections elsewhere. California's residency rule is the most prominent example: a 9-month presumption combined with a holistic facts-and-circumstances examination by the Franchise Tax Board. Facts-and-circumstances tests are harder to defend than day-count tests because the audit is qualitative, but contemporaneous day records still matter as evidence of where you actually were.
Notable examples
- California 9-month presumption + facts-and-circumstances test.
- Hard to defend without a clear day count plus documented severance of old-state ties.
- The FTB examines: home, family, business, voter registration, driver's license, ATM use, doctor visits.
Jurisdictions using Facts and circumstances
52 jurisdictions. Search, filter, and click through to per-jurisdiction details.
Showing 52 of 52 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) |
| Australia | AU | Facts & Circumstances | 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) |
Track Facts and circumstances on your iPhone
Tax Days runs every Facts & Circumstances rule across 52 jurisdictions. Real-time status, smart projections, audit-ready PDFs.