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Delaware 183-Day Rule Checker
Delaware runs a statutory day-count test at 183 days. Enter your days or build date ranges below for a verdict cited to Delaware's actual rule.
Delaware's actual test
Under 30 Del. C. § 1103, an individual who maintains a place of abode in Delaware and spends in the aggregate more than 183 days of the taxable year in Delaware is a resident for that portion of the year, independent of domicile. This mirrors the classic New York-style 183-day-plus-abode formulation used across much of the Northeast and mid-Atlantic.
Any part of a day
Not independently confirmed in the statutory text reviewed for this dossier; consult 30 Del. C. § 1103 and Division of Revenue guidance directly, but treat any Delaware presence conservatively as a full day for planning purposes, consistent with the norm in comparable 183-day-plus-abode states.
Methodology and sources
The threshold, presumption, and rule text shown here come directly from Delaware's researched dossier, reviewed against 4 primary sources including Delaware Division of Revenue. This is general information, not tax or legal advice.
183-Day Rule Checker
Check your day count against Delaware's actual rule.
Clear
183 days below the 183-day threshold
Days counted
0
0 days is comfortably under the 183-day statutory threshold. The day-count test alone would not make you a statutory resident here at this pace, though domicile and other facts-and-circumstances tests can still apply independently.
Delaware's actual test
Under 30 Del. C. § 1103, an individual who maintains a place of abode in Delaware and spends in the aggregate more than 183 days of the taxable year in Delaware is a resident for that portion of the year, independent of domicile. This mirrors the classic New York-style 183-day-plus-abode formulation used across much of the Northeast and mid-Atlantic.
Any part of a day
Not independently confirmed in the statutory text reviewed for this dossier; consult 30 Del. C. § 1103 and Division of Revenue guidance directly, but treat any Delaware presence conservatively as a full day for planning purposes, consistent with the norm in comparable 183-day-plus-abode states.
General information based on published dossier research, not tax or legal advice. Consult a qualified advisor before relying on a day count for a filing position.
Delaware Day-Count FAQ
How does Delaware's 183-day residency test actually work?+
Under 30 Del. C. § 1103, you're a Delaware resident for tax purposes if you maintain a place of abode in Delaware and spend more than 183 aggregate days in the state during the tax year, regardless of where you consider yourself domiciled. This is separate from, and in addition to, being taxed as a resident because you're actually domiciled in Delaware.
I own a beach house in Rehoboth and visit often but live in Maryland. Am I a Delaware resident?+
You could be, if the Rehoboth house counts as a 'place of abode' you maintain and your total time in Delaware across the year exceeds 183 days, even split across multiple visits. Delaware's statutory-residency test doesn't require the home to be your primary residence, just a place of abode you keep, combined with the day count.
I'm domiciled in Delaware but work abroad most of the year. Do I still owe Delaware tax?+
You may qualify for Delaware's foreign-residence exception: if within any consecutive 18-month period you're present in a foreign country at least 495 days, present in Delaware no more than 45 days, don't maintain a Delaware abode where your family stays more than 45 days, and aren't a federal government or military employee, Delaware treats you as a nonresident for that period despite your domicile.
How long do I have to get a Delaware driver's license and register my car after moving here?+
60 days for both. Delaware DMV requires new residents to apply for a Delaware driver's license within 60 days of establishing residency, and vehicle owners must register within 60 days of taking up Delaware residence under 21 Del. C. § 2118.
Read the full Delaware residency guide
Day count is one part of the picture. The full guide covers domicile, exit audit risk, the establishment checklist, tax profile, and special situations for Delaware.
Open the Delaware residency guideCheck another jurisdiction
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