| Day line | more than 183 + home |
|---|---|
| Type of test | Day count with a home test |
| Home in the state required | Yes |
| Law | Conn. Gen. Stat. § 12-701(a)(1); Conn. Agencies Regs. § 12-701(a)(1)-1 |
| Official source | portal.ct.gov/drs |
What it means
Statutory residency tests apply on top of domicile. You can be domiciled elsewhere and still be taxed as a resident if you meet the test.
Keep the record
Whatever the rule, the person claiming not to be a resident usually has to prove it. Log every day, including travel days, and keep the receipts, boarding passes and photos that back it up. What auditors ask for.
States with the same kind of test
- Delaware: more than 183 + home
- District of Columbia: 183 or more + home
- Georgia: 183 or more
- Idaho: more than 270 + home
Questions
How many days can I spend in Connecticut without becoming a resident?
If you keep a permanent place of abode in Connecticut and spend more than 183 days there, you're a resident. Any part of a day in the state counts as a day. Connecticut domiciliaries can be treated as nonresidents only under a narrow 30-day rule. Days alone aren't the whole story: domicile is a separate test.
Does a partial day in Connecticut count?
Most states with a day test count any part of a day in the state. This state's rule says so explicitly.