State Residency Rules
Day counts are only the beginning.
Compare residency day-count thresholds across all 50 states, Washington DC, and the 5 US territories, then open the full guide for any jurisdiction: tests, exit-audit risk, an establishment checklist, and a state-specific FAQ.
States and Washington DC
Alabama
213 days
See establish Alabama residency.
Alaska
Facts and circumstances
See establish Alaska residency.
Arizona
274 days
See Arizona nine-month presumption.
Arkansas
183 days
See establish Arkansas residency.
California
Facts and circumstances
See California exit audit.
Colorado
Facts and circumstances
See Colorado six-month statutory residency rule.
Connecticut
183 days
See establish Connecticut residency.
Delaware
183 days
See establish Delaware residency.
Florida
Facts and circumstances
See establish Florida residency.
Georgia
183 days
See establish Georgia residency.
Hawaii
200 days
See establish Hawaii residency.
Idaho
270 days
See Idaho 270-day statutory residency test.
Illinois
Facts and circumstances
See establish Illinois residency.
Indiana
183 days
See leave Indiana residency.
Iowa
Facts and circumstances
See establish Iowa residency.
Kansas
Facts and circumstances
See establish Kansas residency.
Kentucky
183 days
See establish Kentucky residency.
Louisiana
183 days
See establish Louisiana residency.
Maine
183 days
See establish Maine residency.
Maryland
183 days
See establish Maryland residency.
Massachusetts
183 days
See establish Massachusetts residency.
Michigan
183 days
See leave Michigan for Florida.
Minnesota
183 days
See leave Minnesota for Florida.
Mississippi
Facts and circumstances
See establish Mississippi residency.
Missouri
183 days
See establish Missouri residency.
Montana
Facts and circumstances
See Montana domicile facts and circumstances test.
Nebraska
183 days
See establish Nebraska residency.
Nevada
Facts and circumstances
See establish Nevada residency.
New Hampshire
Facts and circumstances
See establish New Hampshire residency.
New Jersey
183 days
See New Jersey exit tax explained.
New Mexico
185 days
See establish New Mexico residency.
New York
183 days
See establish New York residency.
North Carolina
183 days
See establish North Carolina residency.
North Dakota
210 days
See establish North Dakota residency.
Ohio
Facts and circumstances
See establish Ohio residency.
Oklahoma
183 days
See establish Oklahoma residency.
Oregon
200 days
See Oregon 200-day rule.
Pennsylvania
183 days
See establish Pennsylvania residency.
Rhode Island
183 days
See establish Rhode Island residency.
South Carolina
Facts and circumstances
See establish South Carolina domicile.
South Dakota
Facts and circumstances
See establish South Dakota residency.
Tennessee
Facts and circumstances
See establish Tennessee residency.
Texas
Facts and circumstances
See establish Texas residency.
Utah
183 days
See Utah automatic domicile triggers.
Vermont
183 days
See establish Vermont residency.
Virginia
183 days
See establish Virginia residency.
Washington
183 days
See Washington capital gains domicile.
Washington, DC
183 days
See establish DC residency.
West Virginia
183 days
See establish West Virginia residency.
Wisconsin
183 days
See leave Wisconsin residency.
Wyoming
Facts and circumstances
See Wyoming has no income tax.
US Territories
Territories run genuinely different regimes. The bona fide residency test under IRC Section 937 (a 183-day presence test, a tax home test, and a closer connection test) replaces the state-style statutory test for all five.
American Samoa
183-day IRC §937 test
See establish American Samoa bona fide residency.
Guam
183-day IRC §937 test
See establish Guam bona fide residency.
Northern Mariana Islands
183-day IRC §937 test
See establish CNMI bona fide residency.
Puerto Rico
183-day IRC §937 test
See establish Puerto Rico bona fide residency.
U.S. Virgin Islands
183-day IRC §937 test
See establish USVI bona fide residency.
Check your own numbers
The thresholds above are only the starting point. These references turn them into answers for your own situation.
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.