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State rules

Residency day rules, state by state.

The day line in each state, whether you need a home there for it to apply, and the law behind it.

Track your days

Summaries as of October 2026, written from each state's statute. Not tax advice: confirm with the state or a professional. Domicile is a separate test in every state that taxes income.

StateDay lineType of test
Alabamamore than 7 monthsMonths test (days approximate)
AlaskaNo income taxNo income tax
Arizonamore than 9 monthsMonths test (days approximate)
Arkansasmore than 6 months + homeMonths test (days approximate)
CaliforniaNo day testNo day-count test
Coloradomore than 6 months + homeMonths test (days approximate)
Connecticutmore than 183 + homeDay count with a home test
Delawaremore than 183 + homeDay count with a home test
District of Columbia183 or more + homeDay count with a home test
FloridaNo income taxNo income tax
Georgia183 or moreDay count with a home test
Hawaiimore than 200Day count creates a presumption
Idahomore than 270 + homeDay count with a home test
IllinoisNo day testNo day-count test
Indianamore than 183 + homeDay count with a home test
Iowamore than 183 + homeDay count with a home test
Kansasmore than 6 monthsMonths test (days approximate)
Kentuckymore than 183 + homeDay count with a home test
Louisianamore than 6 monthsMonths test (days approximate)
Mainemore than 183 + homeDay count with a home test
Maryland183 or more + homeDay count with a home test
Massachusettsmore than 183 + homeDay count with a home test
Michigan183 or moreDay count with a home test
Minnesota183 or more + homeDay count with a home test
MississippiNo day testNo day-count test
Missourimore than 183 + homeDay count with a home test
MontanaNo day testNo day-count test
Nebraskamore than 6 months + homeMonths test (days approximate)
NevadaNo income taxNo income tax
New HampshireNo income taxNo income tax
New Jerseymore than 183 + homeDay count with a home test
New Mexico185 or moreDay count with a home test
New Yorkmore than 183 + homeDay count with a home test
North Carolinamore than 183Day count creates a presumption
North Dakotamore than 210 + homeDay count with a home test
Ohioover 212 contact periodsDays are one factor
Oklahomamore than 7 monthsMonths test (days approximate)
Oregonmore than 200 + homeDay count with a home test
Pennsylvaniamore than 183 + homeDay count with a home test
Rhode Islandmore than 183 + homeDay count with a home test
South CarolinaNo day testNo day-count test
South DakotaNo income taxNo income tax
TennesseeNo income taxNo income tax
TexasNo income taxNo income tax
Utah183 or more + homeDays are one factor
Vermontmore than 183 + homeDay count with a home test
Virginiamore than 183 + homeDay count with a home test
WashingtonNo income taxNo income tax
West Virginiamore than 183 + homeDay count with a home test
WisconsinNo day testNo day-count test
WyomingNo income taxNo income tax