Delaware tax residency rules
Threshold: 183 days · Days + Abode · Calendar year (Jan 1 – Dec 31)
Rules tracked by Tax Days
DE Statutory Residency
- Type
- Days + Abode
- Threshold
- 183 days
- Period
- Calendar year (Jan 1 – Dec 31)
Statutory resident if you spend more than the threshold days AND maintain a permanent place of abode in the jurisdiction.
Generally, if you keep a place of abode in Delaware and spend more than 183 days of the year in the state, Delaware taxes you as a resident, even if your permanent home is elsewhere.
DE DomicileInformational
- Type
- Facts & Circumstances
- Threshold
- No fixed threshold
- Period
- Calendar year (Jan 1 – Dec 31)
Residency determined by examining the totality of your connections, home, family, business, social ties, time spent. No fixed day threshold.
Generally, if Delaware is your domicile, the permanent home you intend to return to, you are taxed as a resident.
Delaware tax residency, FAQ
How many days can I spend in Delaware before becoming a tax resident?
Generally, spending more than 183 days in Delaware during a calendar year can make you a tax resident, provided you also maintain a permanent place of abode there. Generally, if you keep a place of abode in Delaware and spend more than 183 days of the year in the state, Delaware taxes you as a resident, even if your permanent home is elsewhere.
How does Delaware count a day of presence?
Day-counting rules vary: many jurisdictions treat any part of a calendar day spent in-country as a full day, while others require presence at midnight. Because the burden of proof is usually on you, keep a contemporaneous, day-by-day record of where you were.
What tax year does Delaware use?
Delaware measures residency over calendar year (jan 1 – dec 31).
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