Research Report · 2026 edition
State Residency Rules, Compared
Every US jurisdiction defines residency differently, and the differences decide real tax bills. This report compares the day-count threshold, top income tax rate, audit posture, and statute of limitations for all 56 of them, with every entry sourced to a revenue agency, statute, or professional firm publication.
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56
Jurisdictions researched
50 states, DC, and 5 territories
538
Cited sources
Revenue agencies, statutes, and firm guidance
39
Bright-line day-count tests
17 use no numeric threshold
8
Zero-rate jurisdictions
State a 0% top individual rate
Key Findings
What the research shows.
183 days is the rule in 32 jurisdictions, not all of them
Of the 39 jurisdictions running a bright-line day count, 32 set it at 183 days. The rest do not: 200, 185, 210, 213, 270, 274 days each appear as well. Assuming 183 everywhere is one of the most common and most expensive planning errors.
17 jurisdictions have no number to hit at all
California is the largest. It runs a facts-and-circumstances closest-connections test rather than a day count, so there is no threshold that makes you safe. In these jurisdictions the evidence you keep matters more than the days you count, because there is no bright line to point at.
Audit posture varies more than tax rates do
5 jurisdictions score 5 of 5 for residency-audit aggressiveness and 6 score 4, while 8 score 1. Two states with similar rates can present very different risk, and the gap is not visible from the rate alone.
Audit Posture
The most aggressive residency-audit jurisdictions.
Scored 1 to 5 from documented enforcement posture: published audit guidelines, reported practitioner experience, and litigated cases. A high score means the jurisdiction actively pursues residency disputes, not that leaving is impossible.
Top rate: 13.3%
Statute of limitations: 4 years from the filing date for a filed return; unlimited if no return was ever filed for a year FTB believes you owed tax as a resident (R&TC §19057(a)).
Reported defense cost: No official published figures. Tax attorneys and CPAs who handle California residency audits informally cite roughly $15,000 to $75,000 or more to defend a contested case through the administrative process, with costs climbing sharply if the dispute proceeds to the Office of Tax Appeals.
Top rate: 6.5% (state, tax year 2026, new top bracket); county piggyback tax adds 2.25% to 3.3% on top
Statute of limitations: Generally three years from the later of the return's filing date or due date. There is no time limit if no return was filed, and the limitations period is also removed if a taxpayer fails to notify the Comptroller within 90 days of a change to their federal return.
Reported defense cost: No published statewide figures exist. Maryland is grouped by practitioners with New York, California, New Jersey, and Connecticut as one of the most aggressive residency-audit states, which implies defense costs for a contested Maryland domicile case run comparably high, but no firm publishes a specific dollar range.
Top rate: 9.85%
Statute of limitations: Generally 3.5 years from the date the return was filed. There is no limitations period for a fraudulent return or where no return was filed.
Reported defense cost: No published statewide figures exist; Minnesota practitioners informally describe a contested residency audit, given the state's willingness to litigate multi-year cases like Larson, as running well into five figures in professional fees, though firms decline to publish a specific range.
Top rate: 10.9% (state); NYC residents add up to 3.876% city tax
Statute of limitations: Generally three years from the date a return is filed. This extends to six years if a taxpayer omits more than 25% of income from a return. There is no time limit if no return was filed, if federal changes were never reported, or if the return was false or fraudulent.
Reported defense cost: No published statewide figures exist; New York practitioners informally describe residency audits, given their 12 to 24 month document-intensive nature, as running well into five figures in professional fees for a contested case, though firms decline to publish specific ranges.
Top rate: 33% under Puerto Rico's general individual schedule; 0% to 4% on qualifying income for holders of an Act 60 Individual Resident Investor decree
Statute of limitations: Puerto Rico's Treasury Department (Hacienda) generally has 4 years from the filing date to assess a deficiency. The parallel federal IRS statute is the standard 3 years, extended to 6 years if 25% or more of gross income was omitted from the return, and unlimited if no return was ever filed or fraud is established, which is the theory the IRS is pursuing in Karakashian.
Reported defense cost: No single published figure exists specifically for Act 60 or Puerto Rico bona fide-residency audits. Firms writing about the IRS campaign, including Caplin & Drysdale and Anchin, describe cases that require reconstructing day counts, travel records, and closer-connection evidence across multiple years, comparable in scope to a high-tax-state exit audit; given the added federal fraud-penalty exposure seen in Karakashian, a full-scope defense can run well into six figures.
Top rate: 6.99%
Statute of limitations: Generally three years from the date a return is filed for DRS to make a deficiency assessment, under Conn. Gen. Stat. §12-733. Since a 2022 change (Public Act 22-117, amending §12-35), DRS has ten years to collect an assessed liability, running from the filing date for a self-reported liability or from finality for an assessed one. No time limit applies to fraudulent or unfiled returns.
Reported defense cost: No published figures were found specific to Connecticut residency or domicile audit defense costs; practitioners have not published a standard range.
Top rate: 9% (5% flat rate plus the 4% Fair Share surtax)
Statute of limitations: Generally three years from the date a return is filed for DOR to assess additional tax, under M.G.L. c.62C §26, with the period extended for substantial understatements and effectively unlimited for unfiled or fraudulent returns.
Reported defense cost: No published statewide figures were found specific to Massachusetts residency audit defense costs; practitioners have not published a standard range.
Top rate: 10.75%
Statute of limitations: Generally four years from the date a return is filed for Division of Taxation audit adjustments. There is a six-year period for the state to collect an assessed liability, and no time limit applies to returns that were never filed or were fraudulent.
Reported defense cost: No published statewide figures exist. Practitioners describe cost as scaling with how many years and how much financial and travel documentation the Division requests, without publishing a specific dollar range.
Top rate: 37% under the mirrored federal brackets; effectively as low as roughly 3.7% to 10% on qualifying income for approved Economic Development Commission (EDC) beneficiaries
Statute of limitations: The USVI mirrors the federal statute of limitations framework: generally 3 years from filing, extended to 6 years for a substantial (25% or more) omission of income, and unlimited for fraud or a return never filed, consistent with the mirrored Internal Revenue Code's own limitations provisions administered by BIR.
Reported defense cost: No published figure exists specifically for USVI bona fide-residency or EDC-beneficiary audits; given that Vento involved multi-year, multi-family-member litigation up to the circuit court level, practitioners treat a contested USVI residency case as comparable in cost and complexity to a full-scope territorial or high-tax-state residency audit, which commonly runs into six figures once litigation is involved.
Top rate: 5.75%
Statute of limitations: Generally three years from the last day prescribed by law for timely filing the return, under Virginia Code §58.1-104. This period does not apply to false or fraudulent returns filed with intent to evade tax, or to years where no required return was filed, both of which leave the assessment period open longer. Separately, Virginia Code §58.1-1802.1 allows collection action for up to seven years after an assessment.
Reported defense cost: No published statewide figures exist specific to Virginia. Because Virginia's domicile test requires proof of both abandonment and establishment of a new domicile and treats retained ties like a driver's license as direct evidence against the taxpayer, practitioners who group Virginia with the more aggressive audit states imply defense costs run comparably high for contested cases, but no firm publishes a specific dollar range.
Top rate: 10.75% (2026, on taxable income above $1,000,000)
Statute of limitations: Generally three years from the date a return is filed, extended to six years if more than 25% of gross income is omitted, and unlimited if no return was ever filed or the return was false or fraudulent, per D.C. Code § 47-4301. Because there is no time limit on a year that was never filed, OTR and the DC Attorney General's Office have pursued cases stretching back well over a decade, as in the Saylor matter, which covered tax years 2005 through 2021.
Reported defense cost: No published DC-specific figures exist for the cost of defending a routine residency audit. The Saylor case shows the outer bound of what's at stake when the District treats an exit as fraudulent rather than merely wrong, a $40 million settlement after years of litigation, but that scale reflects a False Claims Act fraud claim, not a typical audit, and most DC residency disputes never reach that level of exposure or public disclosure.
Full Comparison
All 56 jurisdictions.
Sort any column, filter by category, or search for a jurisdiction. Every row links to the full guide with its sources.
Showing 56 of 56 jurisdictions.
| Lookback | Full guide | ||||
|---|---|---|---|---|---|
| Alabama | 5.00% | 213 days | 3 out of 53/5 | No Alabama-specific deviation from the general state pattern was located in this research; Alabama generally follows a 3-year assessment period from filing, extending indefinitely where a required return was never filed for a year of claimed residency. | Guide |
| Alaska | 0% | No bright-line test | 2 out of 52/5 | Not applicable to individual income tax since none exists. PFD eligibility determinations and fraud investigations operate on their own administrative timeline through the Department of Revenue rather than a tax-return statute of limitations; the division can reopen and seek repayment of a dividend if it later determines an applicant misrepresented residency. | Guide |
| American SamoaTerritory | Secondary sources cite individual rates ranging from roughly 4% to 15%; the American Samoa Government Tax Office administers the schedule directly and does not publish an English-language bracket table online, so a filer should confirm the current-year schedule directly with the Tax Office | 183 days | 2 out of 52/5 | No American Samoa-specific statute of limitations figure was independently verified in research; the territory's independently legislated tax code is administered by the ASG Tax Office rather than the IRS, and any specific limitations period should be confirmed directly with the Tax Office rather than assumed to match the mainland's 3-year default. | Guide |
| Arizona | 2.5% | 274 days | 2 out of 52/5 | 4 years generally after the return is required to be filed or filed, whichever is later (ARS §42-1104); extended to 6 years if gross income is understated by more than 25%. Audit duration itself is separately capped at 2 years from initial contact to a proposed deficiency (ARS §42-2075), with limited exceptions. | Guide |
| Arkansas | 3.9% | 183 days | 2 out of 52/5 | 3 years from the later of the return's due date or the date it was actually filed, under Ark. Code Ann. Sec. 26-18-306. The statute's 'except as otherwise provided' language suggests exceptions exist for scenarios such as an unfiled return or fraud, similar to neighboring states, but this research pass could not confirm the exact exception language from a primary source; treat 3 years as the baseline and confirm the unfiled-return exception with a practitioner or the statute directly. | Guide |
| California | 13.3% | No bright-line test | 5 out of 55/5 | 4 years from the filing date for a filed return; unlimited if no return was ever filed for a year FTB believes you owed tax as a resident (R&TC §19057(a)). | Guide |
| Colorado | 4.40% | No bright-line test | 2 out of 52/5 | Generally four years from the due date of the Colorado return (the federal three-year period plus one year), per C.R.S. §39-21-107. There is no limitations period at all for fraud or a failure to file. | Guide |
| Connecticut | 6.99% | 183 days | 4 out of 54/5 | Generally three years from the date a return is filed for DRS to make a deficiency assessment, under Conn. Gen. Stat. §12-733. Since a 2022 change (Public Act 22-117, amending §12-35), DRS has ten years to collect an assessed liability, running from the filing date for a self-reported liability or from finality for an assessed one. No time limit applies to fraudulent or unfiled returns. | Guide |
| Delaware | 6.6% | 183 days | 2 out of 52/5 | 3 years after the last day prescribed for filing the return, or if later, the date the return was actually filed, per 30 Del. C. § 1111. | Guide |
| Florida | 0% | No bright-line test | 1 out of 51/5 | Not applicable to individual income tax, since Florida has none. Florida DOR's audit activity is confined to sales tax, corporate income tax, and other business taxes, which follow a standard 3-year lookback (or longer if no return was filed). | Guide |
| Georgia | 4.99% | 183 days | 2 out of 52/5 | Georgia generally follows a 3-year statute of limitations from the filing date for the Department of Revenue to assess additional tax, extending to no limit if a required return was never filed, consistent with the standard state pattern; no Georgia-specific published deviation from this norm was located in this research pass. | Guide |
| GuamTerritory | 37% under the mirrored federal brackets; as low as roughly 25% of that (a 75% reduction) for up to 20 years for approved GEDA Qualifying Certificate holders | 183 days | 3 out of 53/5 | Guam mirrors the federal statute of limitations framework through its mirror-code system: generally 3 years from filing, extended to 6 years for a substantial (25% or more) omission of income, and unlimited for fraud or a return never filed. | Guide |
| Hawaii | 11.00% | 200 days | 3 out of 53/5 | Hawaii generally follows a 3-year statute of limitations from the filing date for the Department of Taxation to assess additional tax, extending to no limit if a required return was never filed, consistent with the standard state pattern; no Hawaii-specific published deviation was located in this research pass. | Guide |
| Idaho | 5.30% | 270 days | 2 out of 52/5 | Generally three years from the due date of the return or the date filed, whichever is later, per Idaho Code §63-3068, with the period suspended (plus 30 days) whenever the Tax Commission is legally barred from assessing or collecting during that time. | Guide |
| Illinois | 4.95% (flat) | No bright-line test | 3 out of 53/5 | Generally 3 years from the later of the return's due date or filing date. This extends to 6 years if 25% or more of income was omitted from the return. There is no statute of limitations for fraud or for a return that was never filed, except that a voluntarily disclosed non-filed return can generally be assessed up to 4 years after the original due date. | Guide |
| Indiana | 2.95% (flat, state) + county income tax | 183 days | 2 out of 52/5 | Generally 3 years from the later of the return's due date (including extensions) or the date the return was filed, under IC 6-8.1-5-2 and 45 IAC 15-5-7. There is no limitations period for a fraudulent return or where no return was filed. | Guide |
| Iowa | 3.80% (flat) | No bright-line test | 3 out of 53/5 | Generally three years from the date the return was filed, under Iowa Code §422.25, with no limitations period if a required return was never filed or was fraudulent. | Guide |
| Kansas | 5.58% | No bright-line test | 2 out of 52/5 | Generally three years from the later of the return's due date or the date filed, consistent with the pattern most states use; the period is not fixed if a required return is never filed, which leaves that year open indefinitely. | Guide |
| Kentucky | 3.5% (flat rate, tax year 2026) | 183 days | 2 out of 52/5 | Generally four years, under KRS 141.210, from the return's filing or due date. The Department of Revenue and a taxpayer can mutually agree in writing to extend this period, which practitioners note the Department sometimes requests rather than issuing an assessment on limited information. | Guide |
| Louisiana | 3% | 183 days | 2 out of 52/5 | 3 years from December 31 of the year the tax became due, extended by tolling events including the filing of a false or fraudulent return. La. R.S. 47:1580 separately gives the Department 3 years from the date of assessment to actively pursue collection. | Guide |
| Maine | 9.15% | 183 days | 3 out of 53/5 | Generally 6 years from when a return was filed if the tax reported is understated by more than 50% of what MRS determines is owed (36 M.R.S. § 141); refund claims run 3 years from filing or from payment, whichever is later. This research did not confirm a separate no-return-filed rule; consult 36 M.R.S. § 141 directly for edge cases. | Guide |
| Maryland | 6.5% (state, tax year 2026, new top bracket); county piggyback tax adds 2.25% to 3.3% on top | 183 days | 5 out of 55/5 | Generally three years from the later of the return's filing date or due date. There is no time limit if no return was filed, and the limitations period is also removed if a taxpayer fails to notify the Comptroller within 90 days of a change to their federal return. | Guide |
| Massachusetts | 9% (5% flat rate plus the 4% Fair Share surtax) | 183 days | 4 out of 54/5 | Generally three years from the date a return is filed for DOR to assess additional tax, under M.G.L. c.62C §26, with the period extended for substantial understatements and effectively unlimited for unfiled or fraudulent returns. | Guide |
| Michigan | 4.25% (flat) | 183 days | 3 out of 53/5 | Generally 4 years from the date the return was filed or the due date, whichever is later. There is no limitations period for a fraudulent return or where no return was filed. | Guide |
| Minnesota | 9.85% | 183 days | 5 out of 55/5 | Generally 3.5 years from the date the return was filed. There is no limitations period for a fraudulent return or where no return was filed. | Guide |
| Mississippi | 4.0% | No bright-line test | 2 out of 52/5 | 3 years from the return's due date or the date filed, whichever is later, under Mississippi Department of Revenue regulation. Search evidence points to an extension, described as up to seven years, where income was substantially underreported, and to at least one recent legislative change adding an additional year in certain circumstances beyond the standard 3-year window; the precise statutory citation and full exception language could not be confirmed from a primary source in this research pass, so treat 3 years as the reliable baseline and confirm the underreporting/fraud exceptions with a practitioner before relying on them. | Guide |
| Missouri | 4.70% | 183 days | 3 out of 53/5 | Generally three years from the later of the return's due date or the date filed, per Mo. Rev. Stat. §143.711, extending to six years if income is understated by more than 25%, and with no limitations period if a required return was never filed or was fraudulent. | Guide |
| Montana | 5.65% | No bright-line test | 2 out of 52/5 | 5 years from the date the return was filed, per Mont. Code Ann. §15-30-2605, notably longer than the 3-to-4-year window most neighboring states use. There is no limitation period if a required return, including a federal adjustments report, was never filed. | Guide |
| Nebraska | 4.55% | 183 days | 3 out of 53/5 | Generally three years from the date the return was filed, consistent with the pattern most states use, with no limitations period if a required return was never filed or was fraudulent. | Guide |
| Nevada | 0% (no state individual income tax) | No bright-line test | 1 out of 51/5 | Not applicable. Nevada has no personal income tax to audit. | Guide |
| New Hampshire | 0% | No bright-line test | 1 out of 51/5 | 3 years after the return is filed or 3 years after the last day prescribed for filing, whichever is later, per RSA 21-J:29. This governs the taxes New Hampshire does administer (Business Profits Tax, Business Enterprise Tax, and formerly the Interest and Dividends Tax); it has no individual income tax return to which it could otherwise apply. | Guide |
| New Jersey | 10.75% | 183 days | 4 out of 54/5 | Generally four years from the date a return is filed for Division of Taxation audit adjustments. There is a six-year period for the state to collect an assessed liability, and no time limit applies to returns that were never filed or were fraudulent. | Guide |
| New Mexico | 5.90% | 185 days | 2 out of 52/5 | New Mexico generally follows a 3-year statute of limitations from the end of the calendar year in which the tax was due for the Department to assess additional tax, extending where a required return was never filed or in cases of fraud, consistent with the standard state pattern; no New Mexico-specific published deviation beyond this general framework was located in this research pass. | Guide |
| New York | 10.9% (state); NYC residents add up to 3.876% city tax | 183 days | 5 out of 55/5 | Generally three years from the date a return is filed. This extends to six years if a taxpayer omits more than 25% of income from a return. There is no time limit if no return was filed, if federal changes were never reported, or if the return was false or fraudulent. | Guide |
| North Carolina | 3.99% | 183 days | 2 out of 52/5 | No North Carolina-specific deviation from the general state pattern was located in this research; North Carolina follows the standard 3-year assessment period from filing, extending indefinitely where no required return was filed for a year of claimed residency. | Guide |
| North Dakota | 2.50% | 210 days | 1 out of 51/5 | North Dakota Century Code ch. 57-38 governs individual income tax assessment; the state separately gives the Tax Commissioner 10 years to collect an already-assessed tax through administrative enforcement under N.D.C.C. § 57-38-41. This research did not independently confirm the exact assessment-period language in the underlying statute text; practitioners should verify the specific years against the current Century Code before relying on it. | Guide |
| Northern Mariana IslandsTerritory | 37% under the mirrored federal brackets that govern Chapter 7 (NMTIT) liability; historically reduced by a rebate percentage that has been phased down under NMTIT reform legislation and should be confirmed for the current year directly with the Division of Revenue and Taxation | 183 days | 2 out of 52/5 | No CNMI-specific statute of limitations figure distinct from the general mirrored federal framework was independently verified in research; as a mirror-code jurisdiction the CNMI would be expected to follow the same general structure (3 years standard, 6 years for a substantial omission, unlimited for fraud or an unfiled return), but this should be confirmed with the Division of Revenue and Taxation. | Guide |
| Ohio | 2.75% (state, tax year 2026); municipal income taxes up to roughly 3% stack on top in most cities | No bright-line test | 3 out of 53/5 | Generally four years from the later of the return's due date or the date it was actually filed, under R.C. 5747.13. If a required return is never filed, the four-year clock does not begin to run, which leaves the assessment period open indefinitely for that year. | Guide |
| Oklahoma | 4.5% | 183 days | 2 out of 52/5 | 3 years from the later of the return's due date or the date it was actually filed. The three-year limit does not apply, meaning there is no time limit, when a taxpayer fails to file a return at all, and the OTC can assess without limitation if a return is found to be false or fraudulent. | Guide |
| Oregon | 9.9% | 200 days | 3 out of 53/5 | 3 years after the return is actually filed, following federal timing conventions, with an extended 2-year window after Oregon is notified of an IRS or other state's adjustment, regardless of whether the standard 3-year period has already run. | Guide |
| Pennsylvania | 3.07% | 183 days | 3 out of 53/5 | Pennsylvania generally follows a 3-year statute of limitations from the date a return is filed (or the due date, if later) for the Department of Revenue to assess additional tax, extending where no return was filed or in cases of fraud, consistent with the standard state pattern; no Pennsylvania-specific published deviation beyond this general framework was located in this research pass. | Guide |
| Puerto RicoTerritory | 33% under Puerto Rico's general individual schedule; 0% to 4% on qualifying income for holders of an Act 60 Individual Resident Investor decree | 183 days | 5 out of 55/5 | Puerto Rico's Treasury Department (Hacienda) generally has 4 years from the filing date to assess a deficiency. The parallel federal IRS statute is the standard 3 years, extended to 6 years if 25% or more of gross income was omitted from the return, and unlimited if no return was ever filed or fraud is established, which is the theory the IRS is pursuing in Karakashian. | Guide |
| Rhode Island | 5.99%, rising to as much as 8.99% on income above $1 million once a newly enacted surtax fully phases in | 183 days | 3 out of 53/5 | Generally three years after a return is filed, under R.I. Gen. Laws §44-30-83, with a return filed before its due date treated as filed on the due date for this purpose; standard exceptions for fraud and unfiled returns apply as in most states. | Guide |
| South Carolina | 6% | No bright-line test | 2 out of 52/5 | No South Carolina-specific deviation from the general state pattern was located in this research; South Carolina generally follows the standard 3-year assessment period from filing, extending indefinitely where no return was filed for a year residency existed. | Guide |
| South Dakota | 0% (no state individual income tax) | No bright-line test | 1 out of 51/5 | Not applicable. South Dakota has no personal income tax to audit. | Guide |
| Tennessee | 0% | No bright-line test | 1 out of 51/5 | Not applicable to individual income tax since none exists. Tennessee's Department of Revenue does administer sales and business tax audits under its own statute of limitations framework, but that is a business and consumption-tax function rather than an individual residency audit program. | Guide |
| Texas | 0% (no individual income tax) | No bright-line test | 1 out of 51/5 | Not applicable to individual income tax, since none exists. The closest analog is the Comptroller's four-year statute of limitations for assessing franchise (margin) tax deficiencies against businesses, which has no bearing on an individual's personal residency. | Guide |
| U.S. Virgin IslandsTerritory | 37% under the mirrored federal brackets; effectively as low as roughly 3.7% to 10% on qualifying income for approved Economic Development Commission (EDC) beneficiaries | 183 days | 4 out of 54/5 | The USVI mirrors the federal statute of limitations framework: generally 3 years from filing, extended to 6 years for a substantial (25% or more) omission of income, and unlimited for fraud or a return never filed, consistent with the mirrored Internal Revenue Code's own limitations provisions administered by BIR. | Guide |
| Utah | 4.45% | 183 days | 2 out of 52/5 | Generally three years after the return was filed, per Utah Code §59-10-536, with no limitation period at all if a required return was never filed. | Guide |
| Vermont | 8.75% | 183 days | 3 out of 53/5 | Governed by 32 V.S.A. § 5882 (time limitation on notices of deficiency and assessment of penalty/interest). This research was not able to confirm the exact number of years in the underlying statutory text; consult 32 V.S.A. § 5882 directly, as most comparable New England states use a standard 3-year window absent underreporting or a failure to file. | Guide |
| Virginia | 5.75% | 183 days | 4 out of 54/5 | Generally three years from the last day prescribed by law for timely filing the return, under Virginia Code §58.1-104. This period does not apply to false or fraudulent returns filed with intent to evade tax, or to years where no required return was filed, both of which leave the assessment period open longer. Separately, Virginia Code §58.1-1802.1 allows collection action for up to seven years after an assessment. | Guide |
| Washington | 9.9% (phasing in 2028; no general wage income tax before then) | 183 days | 3 out of 53/5 | No published Washington-specific statute of limitations figure for the capital gains excise tax residency determination was found distinct from the state's general tax assessment periods; the tax is new enough (effective 2022) that a settled audit track record is still developing. | Guide |
| Washington, DC | 10.75% (2026, on taxable income above $1,000,000) | 183 days | 4 out of 54/5 | Generally three years from the date a return is filed, extended to six years if more than 25% of gross income is omitted, and unlimited if no return was ever filed or the return was false or fraudulent, per D.C. Code § 47-4301. Because there is no time limit on a year that was never filed, OTR and the DC Attorney General's Office have pursued cases stretching back well over a decade, as in the Saylor matter, which covered tax years 2005 through 2021. | Guide |
| West Virginia | 5.12% (2026, top bracket) | 183 days | 2 out of 52/5 | Generally three years from the date the return was filed, under W. Va. Code §11-10-15(a). This period does not apply to fraudulent returns filed with intent to evade tax or to years where no return was filed at all, both of which leave the assessment period open beyond three years. Separately, West Virginia has a 10-year collection period once a tax is actually assessed. | Guide |
| Wisconsin | 7.65% | 183 days | 3 out of 53/5 | Generally 4 years from the date the return was filed. There is no limitations period for a fraudulent return or for failure to file a required return. | Guide |
| Wyoming | None | No bright-line test | 1 out of 51/5 | Not applicable to individual income tax, since Wyoming has none. Wyoming does administer sales, use, and severance tax audits under their own separate statutes of limitations, but those are not residency-related. | Guide |
Methodology
Each jurisdiction was researched individually against its own revenue agency publications, statutes, and professional firm guidance, producing 538 cited sources across 56 profiles. Research current as of August 2026. Every figure on this page is generated directly from that research rather than written by hand, so the report cannot state something the underlying sources do not support.
Rates appear as each jurisdiction states them, including caveats. Washington, for example, shows a rate phasing in for 2028 alongside the fact that it has no general wage income tax today, and it is not counted among the zero-rate jurisdictions.
Partial-day treatment is deliberately not reduced to a yes or no column. Ohio measures contact periods rather than days, Connecticut qualifies its answer, and Arizona describes an aggregate calculation. Those distinctions matter, so each guide states the rule in full instead.
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ResidencyIQ. “State Residency Rules, Compared: All 56 US Jurisdictions.” 2026 edition, August 2026. https://residencyiq.app/state-residency-reportWorking on a story about state tax migration, residency audits, or remote work and taxes? We can provide the underlying per-jurisdiction data and talk through the methodology.
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The comparison above answers the day-count question. These corridor guides and analyses cover what a specific move or a specific state actually tests.
Disclaimer
ResidencyIQ is not a law firm, CPA firm, or tax advisor. This report is general information compiled from published sources, not tax or legal advice, and residency rules change. Confirm current rules with the relevant revenue agency or a licensed advisor before relying on anything here for a filing position.