State Residency Rules
Day counts are only the beginning.
Compare common state residency day-count thresholds, then build an audit-ready record around domicile, physical presence, financial ties, legal records, and community facts.
California
No fixed day rule
California generally focuses on domicile, closest connections, retained ties, and the full factual pattern.
New York
184 days
New York statutory residency can apply when a permanent place of abode and 184 or more New York days are present.
Maryland
183 days
Maryland residency can involve statutory day-count concepts and domicile facts.
Hawaii
200 days
Hawaii uses day-count concepts, but domicile and permanent home facts may also matter.
Idaho
270 days
Idaho residency analysis can include time, abode, and domicile-related facts.
New Mexico
185 days
New Mexico day-count rules should be reviewed alongside domicile and residence facts.
Oregon
200 days
Oregon day-count exposure should be evaluated with domicile, home, and continuity factors.
North Dakota
210 days
North Dakota day-count concepts do not eliminate the need to document domicile and intent.
Important disclaimer
A day-count threshold is not a complete residency analysis. Domicile, permanent place of abode, intent, home availability, family location, professional activity, financial relationships, legal records, and community ties may also apply. ResidencyIQ is not a law firm, CPA firm, or tax advisor. Use this page to organize questions for a qualified professional.