New Hampshire Residency After the I&D Tax Repeal
Quinn Moran · October 1, 2026
Two of them, and other states run both. New Hampshire has no day-count test of its own. Since the interest and dividends tax was repealed effective January 1, 2025, it also has no personal income tax. The counts that remain are the 183-day statutory-resident test in the state you left (Massachusetts, New York and Connecticut all use one) and Massachusetts' split of nonresident wages by the days physically worked there.
On this page
New Hampshire's interest and dividends tax ended on 1 January 2025. It was the last state tax on personal income there. Wages were never taxed, and now interest and dividends aren't either. It is easy to conclude that day counting stops mattering once you live in New Hampshire. It doesn't. The counting doesn't disappear. It moves across the border, to the states that still tax income.
This post covers those day counts: which ones survived the repeal, which state runs each one, and which days each one counts. The full state rules are in our New Hampshire residency guide. That covers the residency definition, the business taxes and the steps after moving in. This post covers the calendar.
What the interest and dividends tax repeal ended, year by year
RSA Chapter 77 taxed interest and dividends. The legislature enacted its repeal in 2021 and later brought it forward, so it took effect on 1 January 2025. Before that, the rate stepped down:
| Tax year | Interest and dividends tax rate |
|---|---|
| Before 2023 | 5% |
| 2023 | 4% |
| 2024 | 3%, and the 2024 DP-10 was the final return |
| 2025 onward | Repealed, no individual return |
Two things about the calendar follow from this.
First, the repeal is not retroactive. Periods before 2025 can still be examined. Take someone who became a New Hampshire resident in 2024 or earlier and had interest and dividend income above the old filing thresholds. They may still owe a DP-10 for that year. Whether it applies depends on when New Hampshire residency began. That is a question about dates before it is a question about tax.
Second, from 2025 there is nothing for an individual to file in New Hampshire, whatever their status. There is no resident return, no part-year return and no nonresident return. The state that used to measure your relationship with it through a tax return no longer does.
Does New Hampshire have a residency day count? The count it never had
Under RSA 21:6, a resident is someone "domiciled or has a place of abode" in the state with "a current intent to designate that place of abode as his or her principal place of physical presence to the exclusion of all others".
That definition sets no number. New Hampshire never built a statutory-resident day test because it never had a broad income tax for one to serve. There is no 183, and no threshold of any kind. Spending more days in New Hampshire does not make someone a resident by arithmetic, and spending fewer does not undo it. The test is about home and intent.
That is why every remaining count belongs to another state. New Hampshire has no count of its own to weigh against theirs.
The four tests, side by side
| Test | Run by | What it looks at | Is it a day count? |
|---|---|---|---|
| Residency under RSA 21:6 | New Hampshire | Domicile or abode, plus intent | No |
| Statutory-resident test | The state you left (Massachusetts, New York and Connecticut all use 183 days) | A permanent place of abode in that state plus more than 183 days there (any part of a day counts) | Yes |
| Wage allocation | Massachusetts | Days physically worked in Massachusetts | Yes, working days only |
| Domicile | The state you left, under its own law | Home, family, days, habits | Partly. Days are one factor |
The two day counts look at the same calendar but answer different questions. The statutory-resident test asks whether someone still counts as a resident of the state they left. The wage allocation asks how much of a nonresident's pay that state can tax.
Count one: the old state's 183 days
Massachusetts, New York and Connecticut each apply a statutory-resident test: someone who keeps a permanent place of abode in the state and spends more than 183 days there, counting any part of a day, is treated as a resident. When someone moves from one of them to New Hampshire, the number that matters is the old state's, measured under the old state's rules. New Hampshire's law adds nothing on either side. The evidence of where the days were spent comes from a record of each day, made at the time.
For people leaving Massachusetts, our post on leaving Massachusetts in 2026 covers how the Department of Revenue approaches former residents. For Connecticut, Connecticut's day counts goes through that state's tests in detail. For the surtax side, see who pays the Massachusetts millionaires tax.
The 183-day test is separate from domicile, and the difference matters. Domicile is about whether the old home was really given up, and it is decided under the old state's law. Its factors are home, family, days and habits. A kept, empty Massachusetts house is the tie Massachusetts auditors give most weight to. A day log answers the days factor and none of the others. A New Hampshire licence alongside a life still based in Boston is a paper-only move, and a correct day count does not rescue it.
Count two: days worked in Massachusetts
The repeal changed this count least. For people who commute across the border, it recurs every year, not just in the year of the move.
Massachusetts taxes nonresidents on wages for the days they physically work in Massachusetts. Take a New Hampshire resident who spends some working days in a Massachusetts office and some at home in New Hampshire. Their wages split: pay for the Massachusetts days is Massachusetts income, and pay for the New Hampshire days is not. The split is a ratio of days. It is only as reliable as the record of where each working day was spent.
Hybrid schedules make that ratio an audit issue. The history explains why the stakes are high. Massachusetts fought for the right to tax remote New Hampshire telecommuters during 2020 and 2021, and for a while it kept that right. New Hampshire took the dispute to the US Supreme Court, which declined to hear the case in June 2021, and Massachusetts ended the rule on 13 September 2021. In an audit, the burden of proving where a working day was spent typically falls on the taxpayer.
The Massachusetts state guide sets out that state's rules. For the New Hampshire side of a commute, the point is simple: the New Hampshire repeal does nothing to Massachusetts' claim on Massachusetts working days.
Snowbirds: no income tax at either end, but the dates still matter
Splitting the year between New Hampshire and Florida means no income tax at either end. The calendar still matters if a third state has a claim, usually an old home state or a state where a rental property sits. After a move, the old state can still tax income that comes from inside it:
- wages for days worked back in that state
- rent and gains from real estate there
- business income earned there
In the year of the move, the old state's final or part-year return needs a departure date the records support. Our post on Florida's missing day count covers the Florida side of this.
What a day record does not settle
Several things a New Hampshire mover deals with have nothing to do with days. Treating them as day questions confuses the picture.
- Business taxes. The Business Profits Tax (7.5%) and Business Enterprise Tax (0.55%) apply to business activity in the state above filing thresholds, sole proprietors included. A BPT return is required above $109,000 of gross business income for periods beginning on or after 1 January 2025. A BET return is required above $298,000 of gross receipts. These are tests of income and receipts, not presence.
- Property taxes. They are set and enforced locally and are among the highest in the country. They are the visible cost of having no income tax, and no number of days changes them.
- Other taxes. There is a meals and rooms tax. There is no general sales tax.
- Domicile factors apart from days. Family, the home and the paperwork are judged on their own.
One New Hampshire rule does turn on a date. New residents must get a New Hampshire driver's licence within 60 days of establishing residency (RSA 263:35). The 60 days run from the date residency began. That same date is the departure date on the old state's part-year return. Both depend on one fact: the day the move actually happened.
To compare New Hampshire with the state you left, use the free state residency lookup.
Where iReside fits
iReside records which state you were in on each calendar day, using your iPhone's location in the background. The day counts for each rule you track update continuously from that record. The number builds up as you go, so nobody has to reconstruct it in December. The day-by-day record exports as CSV or PDF, and each day is labelled with its source: GPS, manual entry, or a planned future day.
For someone who moved to New Hampshire, that record covers both counts above. It shows how many days were spent in the old state, and which days were spent in Massachusetts. Whether a particular day was a working day is a separate fact the location record does not hold. The record shows where a day was spent, and the employer's records show whether it was a working day. For a quick tally against a 183-day threshold, there is the 183-day calculator.
New Hampshire stopped asking about days long ago, and with the 2025 repeal it stopped asking individuals about income. The states on the other side of the border still ask about both.