Statutory Resident Tests

A summary of the state statutory residency tests is set forth in the table below. Statutory residents are generally taxable in a state on all of their income from all sources. In many instances, a person is a statutory resident based solely on days spent in a jurisdiction or maintains a residence thereof of some type or both. A consistent theme in many of of these jurisdictions is that you will be taxable as a state resident if (a) the person is domiciled in the state or (b) spends more than a prescribed number of days in the jurisdiction (often 183/184 days) and in some instances has a residence available to them.

State Statutory Resident Tests

#	State	Summary of Test	Notes
1	Alabama	Individuals domiciled within Alabama (residents) are taxable on their entire income, whether earned within or without Alabama. Individuals not domiciled within Alabama who maintain a permanent place of abode within Alabama, or who spend more than a total of seven months (whether or not consecutive) of the taxable year within Alabama shall be presumed to be residents, and taxable on their net income from within and without Alabama during the taxable year.
2	Alaska	No State Income Tax
3	Arizona	You are a resident of Arizona if your domicile is in Arizona. Domicile is the place where you have your permanent home.	Every individual who spends, in the aggregate, more than nine months of the taxable year within Arizona is presumed to be a resident. The presumption may be overcome by competent evidence that the individual is in the state for a temporary or transitory purpose See https://www.azleg.gov/ars/43/00104.htm
4	Arkansas	Subjec to state income tax if domiciled in Arkansas or if a person maintains a permanent place of abode within Arkansas and spends in the aggregate more than six (6) months of the year within Arkansas.
5	California	A CA tax resident is any individual who meets any of the following: • Present in California for other than a temporary or transitory purpose. • Domiciled in California, but outside California for a temporary or transitory purpose.	No 183/184 day statutory resident test. Safe harbor is available for certain individuals leaving California under employment-related contracts. The safe harbor provides that an individual domiciled in California who is outside California under an employment-related contract for an uninterrupted period of at least 546 consecutive days will be considered a nonresident unless any of the following is met: • The individual has intangible income exceeding $200,000 in any taxable year during which the employment-related contract is in effect. • The principal purpose of the absence from California is to avoid personal income tax. The spouse/RDP of the individual covered by this safe harbor rule will also be considered a nonresident while accompanying the individual outside California for at least 546 consecutive days. Return visits to California that do not exceed a total of 45 days during any taxable year covered by the employment contract are considered temporary.
6	Colorado	In general, an individual is a Colorado resident if either: the individual is domiciled in Colorado; or the individual maintains a permanent place of abode in Colorado and spends, in aggregate, more than six months of the tax year in Colorado.
7	Connecticut	An individual is a resident of Connecticut for a particular tax year if he or she meets either of the following conditions: 1. was domiciled in Connecticut for the entire tax year, subject to certain exceptions; or 2. was not domiciled in Connecticut but maintained a “permanent place of abode” in Connecticut during the entire year and spent more than 183 days in Connecticut during the year (CGS § 12-701(1); Conn. Agencies Regs. § 12-701(a)(1)-1)	Under DRS regulations, an individual domiciled in Connecticut is a resident for income tax purposes for a specific tax year unless he or she satisfies all three of the following requirements: 1. maintains no permanent place of abode (as described below) in Connecticut during the year; 2. maintains a permanent place of abode outside Connecticut during the year; and 3. spends a total of 30 days or less in Connecticut during the year (Conn. Agencies Regs. § 12- 701(a)(1)-1).
8	Delaware	Taxable as a resident if domiciled in Delaware or spends more than 183 days in Delaware during the year.
9	Florida	No State Income Tax
10	Georgia	A tax "Resident" means: Every individual who is a legal resident of this state on income tax day; Every individual who, though not necessarily a legal resident of this state, nevertheless resides within this state on a more or less regular or permanent basis and not on the temporary or transitory basis of a visitor or sojourner and who so resides within this state on income tax day; and Every individual who on income tax day has been residing within this state for 183 days or part-days or longer, in the aggregate, of the immediately preceding 365 day period.
11	Hawaii	For Hawaii State income tax purposes, a resident is defined as: (1) Every individual domiciled in Hawaii, and (2) Every other individual whether domiciled in Hawaii or not, who resides in Hawaii for other than a temporary or transitory purpose.	If an individual has been in Hawaii more than 200 days of the taxable year in the aggregate (not consecutive), the individual is presumed to have been a resident of Hawaii from the time of the individual's arrival. The presumption may be overcome if the individual rebuts the presumption with evidence satisfactory to the Department of Taxation that the individual maintains a permanent place of abode outside of Hawaii and is in Hawaii for a temporary or transitory purpose.
12	Idaho	Tax resident if you keep a home in Idaho for the entire tax year and spend more than 270 days of the year in Idaho; or are domiciled in Idaho for the entire tax year.
13	Illinois	You are an Illinois resident if you were domiciled in Illinois for the entire year. Your domicile is the place where you reside and the place where you intend to return after temporary absences	A person will be rebuttably presumed to be an Illinois tax resident if they (1) receive a homestead tax exemption for Illinois property; or (2) an individual that is an Illinois resident in one year is presumed to be a resident in the following year if they are present in Illinois for more days than in any other state. Ill. Admin. Code Title 86 § 100.320(f)
14	Indiana	The term “resident” means: (a) any individual who was domiciled in Indiana during the taxable year; (b) any individual who maintains a permanent place of residence in Indiana and spends more than 183 days of the taxable year in Indiana; (c) any estate of a deceased person defined in (a) or (b); or (d) any trust which has a situs in Indiana.	The term "permanent place of residence" means a building or structure where a person can live that the person maintains, whether the individual owns it or not, which is suitable for year-round use. However, a residence maintained by a person primarily for the purpose of obtaining an educational degree is not a permanent place of residence. If a person is under a guardianship or conservatorship, the individual maintains a permanent place of residence in Indiana if he or she satisfies the criteria above as a result of the guardian or conservator's acts. The term "domicile" means the state or other place in which a person intends to reside permanently or indefinitely and to return to whenever he or she leaves the place. A person has only one domicile at a given time even though that person maintains more than one residence at that time. Once a domicile has been established, it remains until the conditions necessary for a change of domicile occur.
15	Iowa	For Iowa individual income tax purposes, an individual is a “resident” if: (1) the individual maintains a permanent place of abode within the state, or (2) the individual is domiciled in the state	The establishment of a permanent place of abode requires the maintenance of a place of abode over a sufficient period of time to create a well-settled physical connection with a given locality. Significant factors, among others, to be considered in determining whether an individual maintains such a permanent place of abode are: (1) the amount of time the individual spends in the locality; (2) the nature of the individual’s place of abode; (3) the individual’s activities in the locality; and (4) the individual’s intentions with regard to the length and nature of the individual’s stay. There is a rebuttable presumption that an individual is maintaining a “permanent place of abode” if the individual maintains a place of abode within this state and spends more than 183 days of the tax year within this state.
16	Kansas	Taxable as a resident in Kansas if domiciled in Kansas or spend more than 6 months in Kansas.	In counting the number of days spent in Kansas, the person shall be treated as present in Kansas on each day that the person is physically present in Kansas at any time during that day.
17	Kentucky	Tax resident if spend at least 183 days during the year in Kentucky.
18	Louisiana	Individuals who are domiciled, reside, or have a permanent residence in Louisiana are required to file a Louisiana individual income tax return and report all of their income and pay Louisiana income tax on that income, if applicable. Revised Statute 47:31 provides that individuals who reside in the state for more than six months are considered residents of the state for the entire year.	The Internal Revenue Service provides LDR with tax return information for all taxpayers who file federal income tax returns with Louisiana addresses. This information is compared with LDR’s state tax filing information and bills are issued to individual income taxpayers who did not file a Louisiana tax return or underreported their Louisiana income.
19	Maine	Tax resident if domiciled in Maine or a statutory resident of Maine. A person is a statutory resident of Maine if: 1. the person spends more than 183 days in Maine during the tax year (with any portion of a day counted as a full day), and 2. the person maintained a permanent place of abode in Maine.
20	Maryland	an individual is a resident of Maryland if the individual is domiciled in Maryland on the last day of the taxable year or if the individual maintains a place of abode in Maryland for more than six months of the taxable year and is physically present in the State for 183 days or more during the taxable year.	A “day” is defined to mean any part of a day, provided, however, that a continuous period of 24 hours or less may not constitute more than one day
21	Massachusetts	A tax resident for MA purposes is (1) any natural person domiciled in Massachusetts, or (2) any natural person who is not domiciled in Massachusetts but who maintains a permanent place of abode in Massachusetts and spends in the aggregate more than one hundred and eighty-three (183) days of the taxable year in Massachusetts, including days spent partially in and partially out of Massachusetts. A day spent in Massachusetts while on active duty in the armed forces of the United States shall not be counted as a day in Massachusetts.
22	Michigan	A person is a Michigan resident if his or her domicile is in Michigan. A person's domicile is where he or she has a permanent home. It is the place a person plans to return to whenever they go away. A person may have several residences, but can have only have one domicile at a time (MCL 206.18). If an individual lives in Michigan at least 183 days during the tax year or more than 1/2 the days during a taxable year of less than 12 months a person shall be deemed a resident individual domiciled in Michigan.
23	Minnesota	Minnesota residency is generally defined by domicile (permanent residency) or the 183-day rule. If a person maintaisn a home in Minnesota, but claim residency elsewhere, he or she must keep adequate records to verify that they spent more than half of the year out of state. Your “domicile” is the place you intend to make your home permanently or for an indefinite period of time. Once you establish a domicile in Minnesota, it continues until you take action to change it. If you move out of Minnesota but do not intend to permanently remain in another state or country, you continue to be a Minnesota resident.You’re considered a Minnesota resident for tax purposes (even if you have permanent residency in another state) if you meet both of these conditions: You spend at least 183 days in Minnesota during the year (any part of a day counts as a full day) You or your spouse rent, own, maintain, or occupy a residence in Minnesota suitable for year-round use and equipped with its own cooking and bathing facilities
24	Mississippi	An individual who maintains a home, apartment, or other place of abode in Mississippi, or who exercises the rights of citizenship in Mississippi by meeting the requirements as a voter or who enjoys the benefits of homestead exemption, is a legal resident of the State of Mississippi and remains a resident although temporarily absent from the state for varying intervals of time. An individual remains a legal resident of Mississippi until citizenship rights are relinquished and a new legal residence is established. Changes in driver’s license, vehicle tags, voter registration, and property taxes show intent to change legal residence.
25	Missouri	n individual who is domiciled in Missouri, unless the individual: maintains no permanent place of abode in Missouri; does maintain a permanent place of abode elsewhere; and spends in the aggregate not more than 30 days of the taxable year in Missouri. OR Resident - An individual who is not domiciled in Missouri but: did have permanent living quarters in Missouri; and spent more than 183 days of the taxable year in Missouri.
26	Montana	"Resident" applies only to natural persons and includes, for the purpose of determining liability to the tax imposed by Montana tax statutes with reference to the income of any taxable year, any person domiciled in the state of Montana and any other person who maintains a permanent place of abode within the state even though temporarily absent from the state and who has not established a residence elsewhere.
27	Nebraska	A resident is an individual whose domicile is Nebraska, or an individual who is physically present in this state and maintains a permanent place of abode within this state for an aggregate of more than six months. Nebraska residence will be determined by Nebraska law. If an individual maintains a permanent place of abode in Nebraska and is present in Nebraska for at least 183 days during the tax year, that individual is a Nebraska resident even if domiciled in another state. For this purpose, Nebraska considers any part of a day spent in Nebraska as a day spent in the state.
28	Nevada	No State Income Tax
29	New Hampshire	No State Income Tax
30	New Jersey	If New Jersey is considered your domicile (the place and state you consider your permanent home — the place where you intend to return after a period of absence ), you are considered a resident for New Jersey tax purposes, unless: 1. You did not maintain a permanent home in New Jersey; 2. You maintained a permanent home outside New Jersey; and 3. You did not spend more than 30 days in New Jersey. If New Jersey is not your domicile, you are only considered a statutory tax resident if you maintain a permanent home in New Jersey and spend more than 183 days in New Jersey.
31	New Mexico	A New Mexico tax resident is: (1) an individual domiciled in this state during all of the taxable year, or (2) an individual other than an individual described in Subsection D of this section who is physically present in this state for a total of one hundred eighty-five (185) days or more in the aggregate during the taxable year, regardless of domicile.
32	New York	You are a New York State tax resident if your domicile is New York State OR: you maintain a permanent place of abode in New York State for substantially all of the taxable year; and. you spend 184 days or more in New York State during the taxable year (a New York statutory resident)
33	North Carolina	Treated as a tax resident if domiciled in North Carolina. Also, if spend more than 183 days in North Carolina during a year, a person is presumed to be a North Carolina tax resident.
34	North Dakota	I Am a Resident Residents must file a North Dakota income tax return if they are required to file a federal return. You are a resident of North Dakota for income tax purposes if either of the below apply: You live in North Dakota full time. You do not live in North Dakota full-time but maintain a home and spend more than 7 months (which is equal to 210 days) of the tax year in North Dakota. The 7-month threshold does not apply to: Individuals in the U.S. military stationed in North Dakota who live in another state. Minnesota or Montana residents covered under the income tax reciprocity agreements with those states. Individuals who moved into or out of North Dakota during the tax year and established a permanent home elsewhere. (If you lived in North Dakota for only part of the year, you are considered a part-year resident.)
35	Ohio	An individual is a “resident” of Ohio if they are domiciled in Ohio, subject to the tests contained in R.C. 5747.24. See R.C. 5747.01(I)(1). An individual is domiciled at their true, fixed, permanent home and principal establishment. It is where they ultimately intend to return from any period of absence. Once a domicile has been established, it continues until it is abandoned in favor of a new one. Generally, any individual with an abode in Ohio is presumed to be an Ohio resident. The abode can be either owned or rented. An individual’s temporary absence from their Ohio abode, no matter how long, does not make them a nonresident of Ohio.
36	Oklahoma	An Oklahoma tax resident is a person domiciled in this state for the entire tax year. “Domicile” is the place established as a person’s true, fixed, and permanent home. It is the place you intend to return whenever you are away (as on vacation abroad, business assignment, educational leave or military assignment). A domicile, once established, remains until a new one is adopted.
37	Oregon	An individual is a full-year tax resident of Oregon if all of the following are true: 1. A person thinks of Oregon as your permanent home. 2. Oregon is the center of your financial, social, and family life. 3. Oregon is the place you plan on coming back to when you're away. A person is also considered to be an Oregon resident if you maintain an Oregon residence and spend more than 200 days in the state during the tax year. A person is still a full-year tax resident if the person temporarily moves out of Oregon, and then moves back
38	Pennsylvania	Individuals who are domiciled in PA or who are statutory residents of PA are subject to PA personal income tax on income, regardless of where the income was earned. A statutory residence is the place where an individual spends the most time during the year. More specialized definitions, however, apply when the person does not maintain a permanent place of residence in PA or has frequent or prolonged absences from his/her place of residence. A person is considered a statutory resident of PA unless: • the person spends more than 181 days (midnight to midnight) of the tax year outside PA; or • the person has no permanent abode in PA for any part of the tax year.
39	Rhode Island	A Rhode Island tax resident is a person (a) who is domiciled in the State of Rhode Island or (b) who, even though domiciled outside Rhode Island, maintains a permanent place of abode within the state and spends a total of more than 183 days of the taxable year within the state.
40	South Carolina	Whether an individual is a South Carolina “resident” for income tax purposes is a factual determination based largely on a person’s intent to make South Carolina his home where he will remain, or return when away, as demonstrated by his own actions.	Note: Unlike some states that tax a person as a resident who lives in the state for a specific period of time, such as 183 days, South Carolina does not have a minimum time that must be spent in the state to be presumed a South Carolina resident for individual income tax purposes.
41	South Dakota	No State Income Tax
42	Tennessee	No State income tax
43	Texas	No State Income Tax
44	Utah	Utah has a complicated test for state tax residency, but at a high level, you are a tax resident if you are domiciled in Utah or if you maintain a place of abode in Utah and spent 183 or more days of the taxable year in Utah.
45	Vermont	An individaul qualifies as a Vermont tax resident for that part of the taxable year during which: You are domiciled in Vermont, or You maintain a permanent home in Vermont, and you are present in Vermont for more than 183 days of the taxable year.
46	Virginia	A person is a tax resident if he or she lives in Virginia, or maintains a place of abode here, for more than 183 days during the year, or who is a legal (domiciliary) resident of the Commonwealth, is considered a Virginia resident for income tax purposes.
47	Washington	No State income tax	Certain capital gains subject to tax
48	West Virginia	You are considered a resident of West Virginia if you spend more than 30 days in West Virginia with the intent of West Virginia becoming your permanent residence, or if you are a domiciliary resident of Pennsylvania or Virginia and you maintain a physical presence in West Virginia for more than 183 days of the taxable year.
49	Wisconsin	Who is a legal resident of Wisconsin for income tax purposes? A legal resident of Wisconsin is a person who maintains their domicile in Wisconsin, whether or not they are physically present in Wisconsin or living outside of the state. What is a "domicile"? A "domicile" is a person's true, fixed, and permanent home where a person intends to remain permanently and indefinitely and to which a person has the intention of returning, whenever absent. It is often referred to as "legal residence." A person may be physically present, working or living in one place but maintain a domicile in another. A person has only one domicile at any point in time.
50	Wyoming	No State Income Tax

Residency Day Count Tracking

As should be apparent from this discussion, day count tracking is a critical factor in determining whether you are a statutory resident in a particular jurisdiction. The Domicile365 Residency and Tax Day Count Tracking App has been designed to provide precise day count tracking for individuals and enterprises. Set up specific day count alerts for particular jurisdictions in the App. For more information on the Domicile365 App and its day count tracking features, please see our software page and download the Domicile365 App . Available for Apple and Android devices.

Importance of Careful Compliance

It is important that these issues be properly considerated and analyzed.