# How US States Decide You Are a Tax Resident: The Rules, State by State, 2026

State tax residency rules for 37 jurisdictions as each words them: domicile, abode and day tests, from 183 days to more than 200 in Oregon.

- **Two routes, usually alternatives.** Many states treat you as resident through domicile or through a statutory test, so meeting either one can be enough.
- **183 days is common, not universal.** New Mexico uses 185 days or more, Oregon more than 200 days, and North Dakota more than seven months (210 days).
- **Some rules have no number.** Alabama, Montana and South Carolina state no day-count test, and Oklahoma has none in the instructions we read.
- **Five states not yet listed.** We have not yet read Arizona, Idaho, Indiana, Michigan and Rhode Island to our standard, so we publish nothing for them.
- **A state can ask for evidence.** A consistent record of how and where you live generally matters, and a qualified adviser should assess your position.

## How do US states decide who is a tax resident in 2026?

US states decide tax residency mainly through domicile, a statutory test combining a home with time spent in the state, or both, and the wording differs: New York looks at domicile or a permanent place of abode with more than 183 days, while Alabama looks at domicile with no day-count test.

This article is general information, not tax or legal advice. Below you will find the rules of 37 jurisdictions as we read them on official sources, closely paraphrased and with each source linked, so you can go straight to the state's own text. A state's rule can be longer and more detailed than the summary we give, so please treat each line as the place to begin rather than the whole answer. Our [methodology page](https://www.mirabelloconsultancy.com/relocation/usa/methodology) explains how we read sources, and each state's full data is on our [USA relocation pages](https://www.mirabelloconsultancy.com/relocation/usa).

## What is the difference between domicile and statutory residency for state tax?

Domicile for state tax is generally the place you treat as your permanent home and intend to return to, while statutory residency generally applies a defined test, such as Connecticut's permanent place of abode with more than 183 days, so a person can be domiciled in one state and also meet another state's test.

Domicile is about intention as well as presence, and states describe it in similar language. Illinois refers to where a person lives and intends to return after temporary absences. Oklahoma refers to a true, fixed and permanent home. Wisconsin refers to the permanent legal home one intends to return to. Because intention cannot be observed directly, it is shown through the facts of how someone actually lives.

Statutory residency works differently. Many states add a test that can apply to someone domiciled elsewhere, usually by combining a home or abode in the state with time spent there. The two routes are usually alternatives, so meeting either one can be enough. It also follows that more than one state can have a claim on the same person in the same year, and how the states then handle that overlap is a question for a qualified adviser.

## Which states use a 183-day test for tax residency?

A 183-day test for tax residency appears in many states' rules, including Connecticut, Maine, Massachusetts, Missouri, New Jersey, New York, Pennsylvania and Vermont, which pair domicile with a home or abode in the state and more than 183 days, though the exact wording of each test differs and matters.

Several states use the number in a different way, and these differences are easy to miss:

- **[Delaware](https://www.mirabelloconsultancy.com/relocation/usa/delaware)** and **[Kentucky](https://www.mirabelloconsultancy.com/relocation/usa/kentucky)** pair a place of abode, rather than a permanent one, with more than 183 days, and Delaware's domicile limb refers to domicile at any time in the year.
- **[The District of Columbia](https://www.mirabelloconsultancy.com/relocation/usa/district-of-columbia)** requires a return from those who keep a place of abode for 183 days or more.
- **[Georgia](https://www.mirabelloconsultancy.com/relocation/usa/georgia)** refers to living in the state for 183 days of the preceding 365, alongside legal residence on income tax day and living there on a regular and not temporary basis.
- **[Iowa](https://www.mirabelloconsultancy.com/relocation/usa/iowa)** treats a place of abode plus more than 183 days as creating a rebuttable presumption of a permanent place of abode.
- **[Nebraska](https://www.mirabelloconsultancy.com/relocation/usa/nebraska)** states more than six months in its rule, and the Department applies this as at least 183 days, with any part of a day counting.
- **[North Carolina](https://www.mirabelloconsultancy.com/relocation/usa/north-carolina)** presumes residence from presence for more than 183 days.
- **[Utah](https://www.mirabelloconsultancy.com/relocation/usa/utah)** treats a place of abode plus 183 or more days as a factor weighed, not a stand-alone day test.
- **[Virginia](https://www.mirabelloconsultancy.com/relocation/usa/virginia)** refers to living in or maintaining a place of abode for more than 183 days of the year.
- **[West Virginia](https://www.mirabelloconsultancy.com/relocation/usa/west-virginia)** refers to physical presence for more than 183 days, or to more than 30 days with the intention of making the state a permanent residence.

## Which states use a different day count for tax residency?

A different day count for tax residency appears in several states' rules: New Mexico uses 185 days or more, Oregon and Hawaii refer to more than 200 days, North Dakota to more than seven months (210 days), and Ohio's nonresident presumption requires no more than 212 contact periods, among other conditions.

Others express the test in months. [Colorado](https://www.mirabelloconsultancy.com/relocation/usa/colorado) pairs a permanent place of abode with more than six months of the tax year. [Kansas](https://www.mirabelloconsultancy.com/relocation/usa/kansas) presumes residence for anyone spending more than six months of the tax year in the state unless shown otherwise. [Louisiana](https://www.mirabelloconsultancy.com/relocation/usa/louisiana) refers to a permanent place of abode or more than six months of the year. [Maryland](https://www.mirabelloconsultancy.com/relocation/usa/maryland) refers to maintaining a place of abode for more than six months of the year. [Minnesota](https://www.mirabelloconsultancy.com/relocation/usa/minnesota) refers to more than half of the tax year, and any part of a day counts as a day. [California](https://www.mirabelloconsultancy.com/relocation/usa/california) presumes residence for anyone spending more than nine months of the tax year in the state unless they prove a temporary purpose, and its test also turns on whether presence is for a temporary or transitory purpose.

Presumptions deserve a careful reading. A presumption is a starting point that the person may be able to rebut, as the wording in Hawaii, Iowa, Kansas and California shows, and it is not the same thing as a fixed line. The reverse is also true, because a figure in one state's rule does not create a safe number anywhere else.

## Which states have no day-count test for tax residency?

No day-count test for tax residency appears in the rules we read for Alabama, Montana, Oklahoma and South Carolina, and Mississippi's rule has no stated day-count test either, which means residency there turns on domicile or on the home and citizenship ties the state names, with no 183-day figure to measure against.

[Mississippi](https://www.mirabelloconsultancy.com/relocation/usa/mississippi) treats a person who keeps a home or other place of abode in the state, or who exercises citizenship rights such as voting or the homestead exemption, as a legal resident. [Montana](https://www.mirabelloconsultancy.com/relocation/usa/montana) looks at domicile, or at a permanent place of abode where the person has not established a residence elsewhere, even if temporarily absent. [Alabama](https://www.mirabelloconsultancy.com/relocation/usa/alabama), [Oklahoma](https://www.mirabelloconsultancy.com/relocation/usa/oklahoma) and [South Carolina](https://www.mirabelloconsultancy.com/relocation/usa/south-carolina) frame the question around domicile. [Arkansas](https://www.mirabelloconsultancy.com/relocation/usa/arkansas), [Illinois](https://www.mirabelloconsultancy.com/relocation/usa/illinois) and [Wisconsin](https://www.mirabelloconsultancy.com/relocation/usa/wisconsin) also describe residence through domicile in the sources we read.

A rule without a number is not simpler to apply. It can be harder to answer, because it relies on the wider facts of a person's life rather than on one count.

## State tax residency rules, state by state

The table lists every rule we currently hold. Please follow the source link for the state's complete wording, and check that the source still reflects the year you are concerned with, since some of these documents are forms or instructions issued for a particular tax year.

| State | The rule, closely paraphrased | Source |
| --- | --- | --- |
| [Alabama](https://www.mirabelloconsultancy.com/relocation/usa/alabama) | Alabama taxes individuals domiciled in the state on all income wherever earned, and domicile is where a person lives, has a permanent home and intends to return when absent, with no day-count test. | [Official source](https://www.revenue.alabama.gov/individual-corporate/individual-income-tax-filing-information/) |
| [Arkansas](https://www.mirabelloconsultancy.com/relocation/usa/arkansas) | Arkansas treats a person as a full-year resident if domiciled in Arkansas, meaning the place intended as a permanent home to which the person returns when away. | [Official source](https://www.dfa.arkansas.gov/wp-content/uploads/2025_AR1000F_and_AR1000NR_Instructions.pdf) |
| [California](https://www.mirabelloconsultancy.com/relocation/usa/california) | A person is a California resident if present for other than a temporary or transitory purpose, or if domiciled in California but away for a temporary or transitory purpose, and anyone spending more than nine months of the tax year in the state is presumed resident unless they prove a temporary purpose. | [Official source](https://www.ftb.ca.gov/file/personal/residency-status/index.html) |
| [Colorado](https://www.mirabelloconsultancy.com/relocation/usa/colorado) | Colorado treats a person as a resident if domiciled in Colorado, or if the person keeps a permanent place of abode in Colorado and spends more than six months of the tax year there. | [Official source](https://tax.colorado.gov/individual-income-tax-guide) |
| [Connecticut](https://www.mirabelloconsultancy.com/relocation/usa/connecticut) | Connecticut treats a person as a resident if domiciled there, or if they keep a permanent place of abode and spend more than 183 days in the state. | [Official source](https://eregulations.ct.gov/eRegsPortal/Browse/getDocument?guid=%7B52408D86-977F-4BF8-97A7-2477CBAF2834%7D) |
| [Delaware](https://www.mirabelloconsultancy.com/relocation/usa/delaware) | Delaware treats a person as a resident if domiciled there at any time in the year, or if they keep a place of abode and spend more than 183 days in the state. | [Official source](https://revenuefiles.delaware.gov/2025/PITForms_Instructions/Instructions/PIT-RES_Instructions_2025-01.pdf) |
| [District of Columbia](https://www.mirabelloconsultancy.com/relocation/usa/district-of-columbia) | DC taxes as residents individuals domiciled in DC at any time in the tax year, and also requires a return from those who keep a place of abode in DC for 183 days or more. | [Official source](https://otr.cfo.dc.gov/page/individual-filings-faqs) |
| [Georgia](https://www.mirabelloconsultancy.com/relocation/usa/georgia) | A person is a Georgia resident if a legal resident of the state on income tax day, if they lived in Georgia for 183 days of the preceding 365, or if they live there on a regular and not temporary basis. | [Official source](https://dor.georgia.gov/document/document/2023-employers-tax-guidepdf/download) |
| [Hawaii](https://www.mirabelloconsultancy.com/relocation/usa/hawaii) | A Hawaii resident is anyone domiciled in Hawaii or anyone living there for other than a temporary or transitory purpose, and a person domiciled elsewhere is presumed resident after more than 200 days in the tax year unless they prove a permanent home outside the state and a temporary stay. | [Official source](https://files.hawaii.gov/tax/forms/current/n11ins.pdf) |
| [Illinois](https://www.mirabelloconsultancy.com/relocation/usa/illinois) | Illinois treats a person as a resident if domiciled there, where they live and intend to return after temporary absences. | [Official source](https://tax.illinois.gov/questionsandanswers/answer.369.html) |
| [Iowa](https://www.mirabelloconsultancy.com/relocation/usa/iowa) | An individual is an Iowa resident if domiciled in Iowa or maintaining a permanent place of abode there, and maintaining a place of abode while spending more than 183 days of the tax year in Iowa creates a rebuttable presumption of a permanent place of abode. | [Official source](https://www.legis.iowa.gov/docs/iac/rule/701.300.17.pdf) |
| [Kansas](https://www.mirabelloconsultancy.com/relocation/usa/kansas) | A resident is a person domiciled in Kansas, and anyone spending more than six months of the tax year in Kansas is presumed resident unless shown otherwise. | [Official source](https://ksrevisor.gov/statutes/chapters/ch79/079_032_0109.html) |
| [Kentucky](https://www.mirabelloconsultancy.com/relocation/usa/kentucky) | Kentucky treats a person as a resident for income tax if domiciled there, or if they keep a place of abode in the state and spend more than 183 days there in the tax year. | [Official source](https://revenue.ky.gov/Forms/42A804%20(K-4)%20(2026).pdf) |
| [Louisiana](https://www.mirabelloconsultancy.com/relocation/usa/louisiana) | Louisiana treats a person as a resident for income tax if domiciled there, or if they keep a permanent place of abode or spend more than six months of the year in the state. | [Official source](https://legis.la.gov/Legis/Law.aspx?d=101932) |
| [Maine](https://www.mirabelloconsultancy.com/relocation/usa/maine) | A Maine resident is a person domiciled in Maine, or a person who is not domiciled there but keeps a permanent place of abode in Maine and spends more than 183 days of the tax year in the state. | [Official source](https://legislature.maine.gov/statutes/36/title36sec5102.html) |
| [Maryland](https://www.mirabelloconsultancy.com/relocation/usa/maryland) | A Maryland resident is a person domiciled in the state on the last day of the tax year, or a person who maintained a place of abode in Maryland for more than six months of the year, whether domiciled there or not. | [Official source](https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg&section=10-101&enactments=false) |
| [Massachusetts](https://www.mirabelloconsultancy.com/relocation/usa/massachusetts) | Massachusetts treats you as a resident for the full year if your legal home (domicile) is there, or if you keep a permanent place of abode in the state and spend more than 183 days of the tax year in total in Massachusetts. | [Official source](https://www.mass.gov/info-details/legal-and-residency-status) |
| [Minnesota](https://www.mirabelloconsultancy.com/relocation/usa/minnesota) | A Minnesota resident is a person domiciled in Minnesota, or a person domiciled elsewhere who keeps an abode in the state and spends more than half of the tax year there; any part of a day counts as a day. | [Official source](https://www.revisor.mn.gov/statutes/cite/290.01) |
| [Mississippi](https://www.mirabelloconsultancy.com/relocation/usa/mississippi) | Mississippi treats a person who keeps a home or other place of abode in the state, or exercises citizenship rights such as voting or the homestead exemption, as a legal resident, with no stated day-count test. | [Official source](https://www.dor.ms.gov/sites/default/files/tax-forms/individual/80100251%202.pdf) |
| [Missouri](https://www.mirabelloconsultancy.com/relocation/usa/missouri) | A Missouri resident is a person domiciled in the state, or a person who is not domiciled there but keeps a permanent place of abode in Missouri and spends more than 183 days of the taxable year in the state. | [Official source](https://revisor.mo.gov/main/OneSection.aspx?section=143.101) |
| [Montana](https://www.mirabelloconsultancy.com/relocation/usa/montana) | A Montana resident is a person domiciled in Montana, or a person who keeps a permanent place of abode in the state and has not established a residence elsewhere, even if temporarily absent; the statute has no day-count test. | [Official source](https://mca.legmt.gov/bills/mca/title_0150/chapter_0300/part_0210/section_0010/0150-0300-0210-0010.html) |
| [Nebraska](https://www.mirabelloconsultancy.com/relocation/usa/nebraska) | A Nebraska resident is a person domiciled in the state, or a person with a permanent place of abode in Nebraska who is present for more than six months; the Department applies this as at least 183 days, and any part of a day counts. | [Official source](https://revenue.nebraska.gov/sites/default/files/doc/info/8-645.pdf) |
| [New Jersey](https://www.mirabelloconsultancy.com/relocation/usa/new-jersey) | A New Jersey resident is a person domiciled in the state, or a person who is not domiciled there but keeps a permanent home and spends more than 183 days in New Jersey. | [Official source](https://www.nj.gov/treasury/taxation/pdf/pubs/tgi-ee/git6.pdf) |
| [New Mexico](https://www.mirabelloconsultancy.com/relocation/usa/new-mexico) | A New Mexico resident is a person domiciled in the state, or a person physically present in New Mexico for 185 days or more of the tax year; New Mexico uses 185 days, not 183. | [Official source](https://realfile.tax.newmexico.gov/2025pit-1-ins.pdf) |
| [New York](https://www.mirabelloconsultancy.com/relocation/usa/new-york) | A New York resident is a person domiciled in the state, or a person who keeps a permanent place of abode in New York and spends more than 183 days of the tax year there. | [Official source](https://www.nysenate.gov/legislation/laws/TAX/605) |
| [North Carolina](https://www.mirabelloconsultancy.com/relocation/usa/north-carolina) | A North Carolina resident is a person domiciled in the state, or a person living there for other than a temporary or transitory purpose; presence for more than 183 days is presumed to make a person a resident. | [Official source](https://www.ncdor.gov/2024-d-401-individual-income-tax-instructions/open) |
| [North Dakota](https://www.mirabelloconsultancy.com/relocation/usa/north-dakota) | North Dakota treats as a resident anyone who lives there year-round, or who maintains a home there and spends more than seven months (210 days) of the tax year in the state. | [Official source](https://www.tax.nd.gov/resident) |
| [Ohio](https://www.mirabelloconsultancy.com/relocation/usa/ohio) | Ohio treats anyone whose permanent place of residence is in Ohio as a full-year resident, and from tax year 2025 a nonresident presumption requires no more than 212 contact periods in Ohio, a non-vacation home outside Ohio, and no Ohio driver's licence, homestead exemption or in-state tuition. | [Official source](https://tax.ohio.gov/individual/who-must-file/what-does-ohio-residency-mean-for-taxes) |
| [Oklahoma](https://www.mirabelloconsultancy.com/relocation/usa/oklahoma) | Oklahoma treats a person as a resident if domiciled in the state, meaning their true, fixed and permanent home; it has no day-count test in the instructions read. | [Official source](https://oklahoma.gov/content/dam/ok/en/tax/documents/forms/individuals/past-year/2024/511-Pkt-2024.pdf) |
| [Oregon](https://www.mirabelloconsultancy.com/relocation/usa/oregon) | Oregon treats as a resident anyone domiciled in the state, or anyone not domiciled who maintains a residence there and spends more than 200 days in the tax year (unless the stay is temporary). | [Official source](https://www.oregon.gov/dor/forms/FormsPubs/publication-or-17_101-431_2025.pdf) |
| [Pennsylvania](https://www.mirabelloconsultancy.com/relocation/usa/pennsylvania) | Pennsylvania treats as a resident anyone domiciled there, or anyone domiciled elsewhere who has a permanent place of abode in the state and spends more than 183 days there in the tax year. | [Official source](https://www.pa.gov/content/dam/copapwp-pagov/en/revenue/documents/formsandpublications/papersonalincometaxguide/documents/pitguide_overviewrequirements.pdf) |
| [South Carolina](https://www.mirabelloconsultancy.com/relocation/usa/south-carolina) | South Carolina treats a person as resident if domiciled in the state; it has no minimum day-count test such as 183 days. | [Official source](https://dor.sc.gov/sites/dor/files/Documents/Policy%20Manuals/Domicile%20Guide.pdf) |
| [Utah](https://www.mirabelloconsultancy.com/relocation/usa/utah) | An individual is a Utah resident for the period of the tax year in which they are domiciled in Utah; domicile arises from a dependant in Utah public school, in-state student enrolment or voting in Utah, or otherwise from a permanent home with intent to stay, and keeping a place of abode plus spending 183 or more days in Utah is a factor weighed, not a stand-alone day test. | [Official source](https://le.utah.gov/xcode/Title59/Chapter10/59-10-S136.html) |
| [Vermont](https://www.mirabelloconsultancy.com/relocation/usa/vermont) | Vermont treats as a resident anyone domiciled in Vermont, or anyone who maintains a permanent home there and is present more than 183 days of the tax year. | [Official source](https://tax.vermont.gov/individuals/who-should-file/resident) |
| [Virginia](https://www.mirabelloconsultancy.com/relocation/usa/virginia) | Virginia treats a person as a resident for income tax if they are domiciled there, or if they live in or maintain a place of abode in Virginia for more than 183 days of the year. | [Official source](https://www.tax.virginia.gov/residency-status) |
| [West Virginia](https://www.mirabelloconsultancy.com/relocation/usa/west-virginia) | West Virginia treats as a resident anyone who spends more than 30 days there intending to make it their permanent residence, or who is physically present more than 183 days in the tax year. | [Official source](https://tax.wv.gov/Documents/PIT/2025/it140.PersonalIncomeTaxFormsAndInstructions.2025.pdf) |
| [Wisconsin](https://www.mirabelloconsultancy.com/relocation/usa/wisconsin) | Wisconsin treats a person as a full-year resident if domiciled in Wisconsin for the whole year, a part-year resident if domicile began or ended during the year; domicile is the permanent legal home one intends to return to. | [Official source](https://www.revenue.wi.gov/TaxForms2025/2025-Form1NPR-inst.pdf) |

## Which states are not yet listed in these tax residency rules?

Five income tax states are not yet listed in these tax residency rules, namely Arizona, Idaho, Indiana, Michigan and Rhode Island, because we have not yet read their rules to our standard, so we publish nothing rather than offer a summary we cannot source, against the 37 rules listed above.

States that do not tax wages are outside the list too, since this article is about residency for state income tax, and our article on [states with no income tax](https://www.mirabelloconsultancy.com/blog/states-with-no-income-tax-2026) covers them. Residency questions can still matter in such states for other taxes, such as estate tax. For the listed and the unlisted alike, the state revenue department is the authority.

## Why can a state ask for evidence of your tax residency after a move?

A state can ask for evidence of your tax residency after a move because rules such as New York's domicile or more than 183 days test depend on facts that the state cannot see from a return alone, so a change of address on its own may not answer the question if the state asks.

Domicile is a question of fact and intention, so what generally matters is a consistent record of how and where you actually live. The rules themselves name some of the ties that states look at. Mississippi mentions voting and the homestead exemption. Ohio mentions a driver's licence, a homestead exemption and in-state tuition. Utah mentions a dependant in public school, in-state student enrolment and voting.

In general terms, the kinds of records that tend to matter include where your main home is and how you use it, where your family lives, where your children attend school, your licence and voter registration, where your work and professional relationships are based, and, for states with a time test, reliable records of where you were. What the state wants to see, and what weight it gives each item, varies.

The purpose of keeping such records is accuracy, so that what you file reflects your real circumstances and you can show it if asked. We do not advise on how to arrange your affairs around a test. If a move, a second home or a long stay in another state raises the question for you, please speak to a qualified US tax adviser before you file, ideally before the move itself.

If that question is part of a wider relocation, Mirabello can help you see how the pieces fit, while the tax analysis stays with your qualified adviser. You can [arrange a free consultation](https://www.mirabelloconsultancy.com/contact-us-for-your-free-consultation) with our team whenever you are ready.

## Does a green card or visa change your state tax residency?

A green card or visa does not by itself decide your state tax residency, since the rules above turn on domicile, a home and time spent in the state, such as New York's more than 183 days in the state, while your immigration status answers a different question that federal tax law treats separately.

For someone arriving from abroad, that means three questions to keep apart: your immigration status, your federal tax position and your state tax position. Our guide to [where to live on a green card or E-2](https://www.mirabelloconsultancy.com/blog/where-to-live-in-the-usa-green-card-state-taxes-2026) looks at how the state changes the numbers, [US taxes after moving from Germany, Switzerland or Austria](https://www.mirabelloconsultancy.com/blog/us-taxes-after-moving-germany-switzerland-austria-2026) covers the federal side for those readers, and the [USA immigration overview](https://www.mirabelloconsultancy.com/immigration/usa-immigration) sets out the routes. If you are comparing residency routes more widely, our [residency by investment comparison](https://www.mirabelloconsultancy.com/best-golden-visa-investment-programs) covers other countries.

For moves between states, our articles on [California to Texas](https://www.mirabelloconsultancy.com/blog/moving-from-california-to-texas-taxes-2026) and [New York to Florida](https://www.mirabelloconsultancy.com/blog/moving-from-new-york-to-florida-taxes-2026) discuss the residency test on leaving, alongside the comparison pages for [California to Texas](https://www.mirabelloconsultancy.com/relocation/usa/compare/california-to-texas) and [New York to Florida](https://www.mirabelloconsultancy.com/relocation/usa/compare/new-york-to-florida). Other state-level costs are in [state income tax by income level](https://www.mirabelloconsultancy.com/blog/state-income-tax-by-income-level-2026), [state estate and inheritance taxes](https://www.mirabelloconsultancy.com/blog/us-state-estate-and-inheritance-taxes-2026) and [cost of living by state](https://www.mirabelloconsultancy.com/blog/cost-of-living-by-us-state-2026).

In summary

State tax residency rests on the facts of your life and on wording that differs from one state to the next, so a rule of thumb is a poor substitute for the state's own text. This article is general information, not tax or legal advice. Please confirm your position with the state revenue department or a qualified US tax adviser before you file or act.

Mirabello Consultancy helps families plan a move to, or within, the USA with the whole picture in view, while the tax analysis stays with your qualified US adviser. [Arrange a free consultation](https://www.mirabelloconsultancy.com/contact-us-for-your-free-consultation) if you would like to talk it through with our team.

Frequently asked questions

## Frequently asked questions

### What is the 183-day rule for state tax residency?

There is no single rule. Several states, including New York, New Jersey and Massachusetts, pair a permanent home or abode in the state with more than 183 days. Others use different wording or numbers, and domicile can make you resident regardless of days in many states.

### Do all states use 183 days?

No. New Mexico uses 185 days or more, Oregon refers to more than 200 days, and North Dakota to more than seven months (210 days). Alabama, Montana and South Carolina state no day-count test in the rules we read.

### What is domicile for state tax purposes?

Domicile is generally your permanent home, the place you intend to return to when away. States word it in similar terms: Illinois refers to where you live and intend to return after temporary absences, and Oklahoma to a true, fixed and permanent home.

### Can a state ask me to prove I have left?

Yes, a state can ask for evidence. Domicile is a question of fact and intention, so a consistent record of where your home, family and everyday life are generally matters. Please speak to a qualified US tax adviser about your own circumstances.

### Which states are not covered in this list?

Arizona, Idaho, Indiana, Michigan and Rhode Island are not yet listed, because we have not read their rules to our standard. States that do not tax wages are also outside the list. The state revenue department is the authority in each case.

### Does getting a green card make me a resident of a particular state?

Not by itself. State tax residency depends on the state's own test, such as domicile or a home combined with time in the state. Immigration status and federal tax position are separate questions, so ask a qualified adviser to look at all three together.

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Source: Mirabello Consultancy, verified 2026-11-02, https://www.mirabelloconsultancy.com/blog/us-state-tax-residency-rules-2026
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