Which states have a 183-day rule?

23 jurisdictions use a 183-day line for statutory residency: Connecticut, Delaware, District of Columbia, Georgia, Indiana, Iowa, Kentucky, Maine, Maryland, Massachusetts, Michigan, Minnesota, Missouri, Nebraska, New Jersey, New York, North Carolina, Pennsylvania, Rhode Island, Vermont, Virginia, Washington and West Virginia. In most of them the day count only applies if you also maintain a permanent place of abode in the state.

Which states use a number other than 183?

Alabama (more than 7 months), Arizona (more than 9 months), Arkansas (more than 6 months), Colorado (more than 6 months), Hawaii (more than 200 days), Idaho (more than 270 days), Kansas (more than 6 months), Louisiana (more than 6 months), New Mexico (185 days or more), North Dakota (more than 210 days), Ohio (more than 212 contact periods), Oklahoma (more than 7 months) and Oregon (more than 200 days).

Which states have no day-count rule?

California, Illinois, Mississippi, Montana, South Carolina, Utah and Wisconsin decide residency on domicile and the facts and circumstances rather than a day line. Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas and Wyoming have no broad individual income tax, so there is no residency test to pass.

How do states decide who is a tax resident?

Most use two tests. Domicile is your permanent legal home, decided by intent and facts. Statutory residency is a mechanical test, usually a day count plus a home in the state. Meeting either can make you a full-year resident.

Which states count part of a day as a full day?

Connecticut, Georgia, Idaho, Maine, Maryland, Massachusetts, Minnesota, Nebraska, New York, Oregon, Pennsylvania, Rhode Island and Washington count any part of a day in the state as a day. Ohio counts contact periods that need an overnight stay.

What is a safe harbor?

A set of conditions that, if you meet them, treat you as a nonresident even though you are domiciled in the state. New York's 548-day foreign safe harbor and Connecticut's 30-day rule for domiciliaries with no home in the state are examples. Each state guide lists its own.

Which states audit residency most aggressively?

New York runs the best-known residency audit program. In our state data, California, Connecticut, Maine, Minnesota, New York, Ohio and Wisconsin are flagged for actively challenging people who say they have moved away. Use the 'Aggressive audits' filter above to compare them.

Is there an app that tracks days in each state?

Yes. iReside counts your days in every state from your phone's location, with nothing to log by hand, counts New York City separately from New York State, and alerts you before you reach a state's limit.

183-Day Rule by State: Residency Rules Lookup

By Quinn Moran, iReside co-founder. Rules last checked against official sources on October 6, 2026.

The short answer

23 jurisdictions use a 183-day rule for statutory residency, usually combined with keeping a home in the state. Others use a different line, such as Hawaii and Oregon at 200 days or Idaho at 270; 7 states have no day line at all, and 8 have no income tax. Look up any state below or compare up to three side by side.

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This tool is for informational purposes only, not legal or tax advice. Rules change; verify against the cited primary sources before acting.

51 of 51 states shown

Alabama

Day-count test

Threshold: > 7 months (~213 days)
Requires abode: No
Partial days count: Not stated
Aggressive audits: No
City/local tax: Yes

Verified 2026-10-06

Alabama taxes its domiciliaries as residents, and under Ala. Code § 40-18-2(b) a person who maintains a permanent place of abode in Alabama or spends in the aggregate more than seven months of the income year in Alabama is presumed to be residing in the state. Either prong alone raises the presumption, which can be rebutted.

Alaska

No income tax

Partial days count: No day count
Aggressive audits: No

Verified 2026-04-11

Alaska has no personal income tax and no statewide sales tax. No residency day-count threshold applies for income tax purposes. Alaska residency matters for the annual Permanent Fund Dividend, which has its own stricter rules.

Arizona

Day-count test

Threshold: > 9 months (~273 days)
Requires abode: No
Partial days count: Not stated
Aggressive audits: No
Safe harbor: Available

Verified 2026-10-06

Arizona's rule is unusual: 'every individual who spends in the aggregate more than nine months of the taxable year within this state shall be presumed to be a resident.' This is a presumption, not a bright-line 183-day test. Flat 2.5% rate effective 2023.

Arkansas

Day-count test

Threshold: > 6 months (~182 days)
Requires abode: Yes
Partial days count: Not stated
Aggressive audits: No

Verified 2026-04-11

Arkansas defines a resident as anyone domiciled in Arkansas or who maintains a permanent place of abode in Arkansas and spends more than six months of the year there. Top rate has been cut repeatedly since 2022 under LOPFA legislation.

California

Domicile test

Partial days count: No day count
Aggressive audits: Yes
Safe harbor: Available

Verified 2026-10-06

California is a facts-and-circumstances state, no day-count bright line. The Franchise Tax Board applies the 'closest connections' test from Appeal of Stephen Bragg (2003) considering 19+ factors. Top combined rate 13.3% includes the 1% mental-health surcharge on income over $1M.

Colorado

Day-count test

Threshold: > 6 months (~182 days)
Requires abode: Yes
Partial days count: Not stated
Aggressive audits: No
City/local tax: Yes

Verified 2026-10-06

Colorado uses a domicile test plus a statutory residency rule: maintain a permanent place of abode and spend more than six months in CO and you are a resident. Flat 4.4% rate, often temporarily reduced via TABOR refund mechanism.

Connecticut

Day-count test

Threshold: > 183 days
Requires abode: Yes
Partial days count: Yes
Aggressive audits: Yes
Safe harbor: Available

Verified 2026-10-06

Connecticut's statutory residency framework closely mirrors New York's, the '183 days + permanent place of abode' test is the statutory resident rule for non-domiciliaries, and CT has a 30-day Group A safe harbor for domiciliaries with no CT home. CT audits residency, though less aggressively than NY.

Delaware

Day-count test

Threshold: > 183 days
Requires abode: Yes
Partial days count: Not stated
Aggressive audits: No
City/local tax: Yes

Verified 2026-10-12

Delaware treats a non-domiciliary as a resident if they maintain a place of abode in Delaware and spend more than 183 days there (30 Del. C. § 1103(2)). Top state rate is 6.6%; Wilmington layers on a separate 1.25% earned-income tax.

District of Columbia

Day-count test

Threshold: ≥ 183 days
Requires abode: Yes
Partial days count: Not stated
Aggressive audits: No

Verified 2026-10-06

DC has a statutory residency test based on maintaining an abode and being present 183+ days ('aggregate of 183 days', at_least). Critically, the federal Home Rule Act forbids DC from taxing non-residents' wages, meaning the heavy MD/VA commuter population pays zero DC income tax, a unique arrangement among major US jurisdictions. Top rate 10.75% on income over $1M.

Florida

No income tax

Partial days count: No day count
Aggressive audits: No

Verified 2026-04-11

Florida has no state income tax, prohibited by the Florida Constitution. No residency threshold applies for state income tax purposes. HOWEVER, your FORMER high-tax state may still track your days outside its borders to challenge your domicile change, which is why day-count records remain critical for Florida snowbirds.

Georgia

Day-count test

Threshold: ≥ 183 days
Requires abode: No
Partial days count: Yes
Aggressive audits: No

Verified 2026-10-06

Georgia's residency test is unusual: rather than calendar-year days, it uses a rolling 365-day lookback from December 31 (or the end of the fiscal year). Anyone residing in Georgia for 183+ days or part-days during the prior 365-day period is treated as a resident for the full year.

Hawaii

Day-count test

Threshold: > 200 days
Requires abode: No
Partial days count: Not stated
Aggressive audits: No

Verified 2026-10-06

Hawaii uses a 200-day presence test (not 183) that creates a rebuttable presumption of residency. A taxpayer who is present in Hawaii more than 200 days is presumed a resident unless they show they maintain a permanent place of abode outside Hawaii and are in Hawaii for a temporary or transitory purpose. No abode requirement.

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This calculator is for informational purposes only and does not constitute tax, legal, or financial advice. Tax residency rules are complex and vary by jurisdiction. Consult a qualified tax professional for advice specific to your situation.

iReside counts this automatically every day

You have the rules. iReside counts your days in every state from your phone's location in the background and alerts you before you cross any state's line.

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iReside Dashboard for 2026, Day 296 of 365. Days by Location: United States 296 days, split into New York City 158 days, Florida 131 days and Massachusetts 7 days. My Trackers: Florida, 131 days, and New York City, 25 left of its 183-day limit. — In the iReside app
Every state day on record
The dashboard shows the days you have spent in each state this year and how close each tracker is to its 183-day line, counted from your phone's location.

The 183-day rule by state: all 50 states and DC

Each row links to the state's full guide and to its statute. “Part days count” means any part of a day in the state counts as a full day. “No” means the law excludes partial days. “Not stated” means the statute does not say either way; see the state guide for how the department counts in practice. Where a statute is silent, iReside counts any part of a day as a day, the cautious direction when you are staying under a limit.

183-day rule and residency day thresholds by state
State	Statutory residency day rule	Home in the state required?	Part days count?	Statute
Alabama	More than 7 months	No	Not stated	Ala. Code § 40-18-2
Alaska	No income tax	n/a	n/a	Alaska Stat. Title 43 (no individual income tax)
Arizona	More than 9 months	No	Not stated	Ariz. Rev. Stat. § 43-104(19)
Arkansas	More than 6 months	Yes	Not stated	Ark. Code § 26-51-102 (definition of "Resident"); DFA Reg. 2.26-51-102(9)
California	No day line (domicile and facts and circumstances)	n/a	n/a	Cal. Rev. & Tax. Code §§ 17014–17016
Colorado	More than 6 months	Yes	Not stated	Colo. Rev. Stat. § 39-22-103(8)
Connecticut	More than 183 days	Yes	Yes	Conn. Gen. Stat. § 12-701(a)(1)
Delaware	More than 183 days	Yes	Not stated	30 Del. C. § 1103
District of Columbia	183 days or more	Yes	Not stated	D.C. Code § 47-1801.04(42)
Florida	No income tax	n/a	n/a	Fla. Const. art. VII, § 5
Georgia	183 days or more	No	Yes	Ga. Code § 48-7-1(10)
Hawaii	More than 200 days	No	Not stated	Haw. Rev. Stat. § 235-1
Idaho	More than 270 days	Yes	Yes	Idaho Code § 63-3013
Illinois	No day line (domicile and facts and circumstances)	n/a	n/a	35 ILCS 5/1501(a)(20)
Indiana	More than 183 days	Yes	Not stated	Ind. Code § 6-3-1-12; 45 IAC 3.1-1-22
Iowa	More than 183 days	Yes	Not stated	Iowa Code § 422.4(14); Iowa Admin. Code r. 701-300.17
Kansas	More than 6 months	No	Not stated	Kan. Stat. Ann. § 79-32,109(b)
Kentucky	More than 183 days	Yes	Not stated	Ky. Rev. Stat. § 141.020; 103 KAR 17:010
Louisiana	More than 6 months	No	Not stated	La. R.S. 47:31(1) (as amended by Acts 2025, No. 498)
Maine	More than 183 days	Yes	Yes	36 M.R.S. § 5102(5)
Maryland	183 days or more	Yes	Yes	Md. Tax-Gen. Code Ann. § 10-101(k)
Massachusetts	More than 183 days	Yes	Yes	Mass. Gen. Laws ch. 62 § 1(f)
Michigan	183 days or more	No	Not stated	Mich. Comp. Laws § 206.18
Minnesota	183 days or more	Yes	Yes	Minn. Stat. § 290.01, subd. 7
Mississippi	No day line (domicile and facts and circumstances)	n/a	n/a	Miss. Code § 27-7-5
Missouri	More than 183 days	Yes	Not stated	Mo. Rev. Stat. § 143.101
Montana	No day line (domicile and facts and circumstances)	n/a	n/a	Mont. Code Ann. § 15-30-2101
Nebraska	183 days or more	Yes	Yes	Neb. Rev. Stat. § 77-2714.01
Nevada	No income tax	n/a	n/a	Nev. Const. art. 10, § 1(9)
New Hampshire	No income tax	n/a	n/a	2021 N.H. Laws 91:99, II, repealing RSA 77
New Jersey	More than 183 days	Yes	Not stated	N.J.S.A. 54A:1-2(m)
New Mexico	185 days or more	No	Not stated	N.M. Stat. Ann. § 7-2-2(S)
New York	More than 183 days	Yes	Yes	N.Y. Tax Law § 605(b)(1)
North Carolina	More than 183 days	No	Not stated	N.C. Gen. Stat. § 105-153.3
North Dakota	More than 210 days	Yes	Not stated	N.D. Cent. Code § 57-38-01
Ohio	More than 212 contact periods	Yes	No, contact periods	Ohio Rev. Code § 5747.24
Oklahoma	More than 7 months	No	Not stated	68 Okla. Stat. § 2353(4)
Oregon	More than 200 days	Yes	Yes	ORS 316.027
Pennsylvania	More than 183 days	Yes	Yes	72 P.S. § 7301(p); 61 Pa. Code §§ 101.3, 101.5
Rhode Island	More than 183 days	Yes	Yes	R.I. Gen. Laws § 44-30-5
South Carolina	No day line (domicile and facts and circumstances)	n/a	n/a	S.C. Code § 12-6-30
South Dakota	No income tax	n/a	n/a	S.D. Const.; S.D. Codified Laws Title 10 (no individual income tax)
Tennessee	No income tax	n/a	n/a	Tenn. Code § 67-2-101 (Hall Tax repealed effective 2021)
Texas	No income tax	n/a	n/a	Tex. Const. art. VIII, § 24
Utah	No day line (domicile and facts and circumstances)	n/a	n/a	Utah Code § 59-10-103; § 59-10-136
Vermont	More than 183 days	Yes	Not stated	32 V.S.A. § 5811(11)
Virginia	More than 183 days	Yes	Not stated	Va. Code § 58.1-302
Washington	More than 183 days	Yes	Yes	Wash. Const. art. VII; RCW 82.87.020(11) (capital gains tax residency)
West Virginia	More than 183 days	Yes	Not stated	W. Va. Code § 11-21-7
Wisconsin	No day line (domicile and facts and circumstances)	n/a	n/a	Wis. Stat. § 71.02; § 71.03
Wyoming	No income tax	n/a	n/a	Wyo. Stat. tit. 39 (no individual income tax)

How states decide tax residency

Every state with an income tax uses a domicile test (where you intend to make your permanent home) and most add a statutory residencytest (a day count, usually with a home in the state). States like California and Illinois rely on domicile and the facts, while New York, New Jersey and Connecticut have bright-line day tests that can make you a resident whatever you claim as your domicile. To run your own days through each state's line, use the 183-Day Rule Calculator.

How days are counted

Most 183-day states count any part of a day, Pennsylvania included. Ohio counts contact periods. The federal and international rules differ again:

Rule	What counts as a day
US state 183-day rules (most states)	Varies by state. New York counts any part of a day; Pennsylvania counts a day as outside the state only if it is a full day, midnight to midnight; Ohio counts contact periods; many states publish no partial-day rule. (Each state's statute (see the state guide))
US Substantial Presence Test	Any part of a day in the US counts as a full day. (IRS, Substantial Presence Test)
FEIE physical presence test	Only full 24-hour days abroad, midnight to midnight, count. (IRS, Physical Presence Test)
UK Statutory Residence Test	A day counts if you are in the UK at midnight, subject to the transit exception and the deeming rule. (HMRC, RFIG20710)
Schengen 90/180	The day you enter and the day you leave both count as days of stay. (Schengen Borders Code, Art. 6(1) and 6(2))

States with no income tax

Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas and Wyoming have no broad individual income tax. Moving to one removes your state income tax going forward, but your former state may still audit the move. Check your exposure with the Audit Risk Score and work through the Residency Change Checklist.

State residency guides

Frequently asked questions

Which states have a 183-day rule?: 23 jurisdictions use a 183-day line for statutory residency: Connecticut, Delaware, District of Columbia, Georgia, Indiana, Iowa, Kentucky, Maine, Maryland, Massachusetts, Michigan, Minnesota, Missouri, Nebraska, New Jersey, New York, North Carolina, Pennsylvania, Rhode Island, Vermont, Virginia, Washington and West Virginia. In most of them the day count only applies if you also maintain a permanent place of abode in the state.
Which states use a number other than 183?: Alabama (more than 7 months), Arizona (more than 9 months), Arkansas (more than 6 months), Colorado (more than 6 months), Hawaii (more than 200 days), Idaho (more than 270 days), Kansas (more than 6 months), Louisiana (more than 6 months), New Mexico (185 days or more), North Dakota (more than 210 days), Ohio (more than 212 contact periods), Oklahoma (more than 7 months) and Oregon (more than 200 days).
Which states have no day-count rule?: California, Illinois, Mississippi, Montana, South Carolina, Utah and Wisconsin decide residency on domicile and the facts and circumstances rather than a day line. Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas and Wyoming have no broad individual income tax, so there is no residency test to pass.
How do states decide who is a tax resident?: Most use two tests. Domicile is your permanent legal home, decided by intent and facts. Statutory residency is a mechanical test, usually a day count plus a home in the state. Meeting either can make you a full-year resident.
Which states count part of a day as a full day?: Connecticut, Georgia, Idaho, Maine, Maryland, Massachusetts, Minnesota, Nebraska, New York, Oregon, Pennsylvania, Rhode Island and Washington count any part of a day in the state as a day. Ohio counts contact periods that need an overnight stay.
What is a safe harbor?: A set of conditions that, if you meet them, treat you as a nonresident even though you are domiciled in the state. New York's 548-day foreign safe harbor and Connecticut's 30-day rule for domiciliaries with no home in the state are examples. Each state guide lists its own.
Which states audit residency most aggressively?: New York runs the best-known residency audit program. In our state data, California, Connecticut, Maine, Minnesota, New York, Ohio and Wisconsin are flagged for actively challenging people who say they have moved away. Use the 'Aggressive audits' filter above to compare them.
Is there an app that tracks days in each state?: Yes. iReside counts your days in every state from your phone's location, with nothing to log by hand, counts New York City separately from New York State, and alerts you before you reach a state's limit.

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Stop counting manually. iReside uses GPS to log your state every day in the background. Get alerts before you hit thresholds. Generate audit-ready reports with one click.

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