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Indiana 183-Day Rule Checker
Indiana runs a statutory day-count test at 183 days. Enter your days or build date ranges below for a verdict cited to Indiana's actual rule.
Indiana's actual test
Indiana Code 6-3-1-12 and 45 IAC 3.1-1-21 define a resident two independent ways: an individual domiciled in Indiana during the tax year, or an individual who is not domiciled in Indiana but maintains a permanent place of residence in the state and spends more than 183 days of the taxable year in Indiana. Indiana guidance explicitly notes the 183-day/permanent-residence test is a separate, independent basis for residency, not itself a test for domicile.
Any part of a day
Indiana's statute uses 'more than 183 days,' which mirrors New York's and Illinois's phrasing; Indiana guidance does not publish a specific carve-out exempting partial days, and practitioners treat any day with meaningful Indiana presence as counting toward the total absent a documented exception like medical treatment or transit.
Presumptions
45 IAC 3.1-1-22.5 creates a presumption against abandonment of Indiana domicile whenever a person kept a permanent Indiana residence and meets at least one of the five primary factors listed above (homestead claim, voting, most-days-in-state, federal filing benefit, or Indiana employment); this presumption is rebuttable but places real weight on continuing to hold any one of those Indiana connections.
Methodology and sources
The threshold, presumption, and rule text shown here come directly from Indiana's researched dossier, reviewed against 9 primary sources including Indiana Department of Revenue. This is general information, not tax or legal advice.
183-Day Rule Checker
Check your day count against Indiana'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.
Indiana's actual test
Indiana Code 6-3-1-12 and 45 IAC 3.1-1-21 define a resident two independent ways: an individual domiciled in Indiana during the tax year, or an individual who is not domiciled in Indiana but maintains a permanent place of residence in the state and spends more than 183 days of the taxable year in Indiana. Indiana guidance explicitly notes the 183-day/permanent-residence test is a separate, independent basis for residency, not itself a test for domicile.
Any part of a day
Indiana's statute uses 'more than 183 days,' which mirrors New York's and Illinois's phrasing; Indiana guidance does not publish a specific carve-out exempting partial days, and practitioners treat any day with meaningful Indiana presence as counting toward the total absent a documented exception like medical treatment or transit.
Presumptions
45 IAC 3.1-1-22.5 creates a presumption against abandonment of Indiana domicile whenever a person kept a permanent Indiana residence and meets at least one of the five primary factors listed above (homestead claim, voting, most-days-in-state, federal filing benefit, or Indiana employment); this presumption is rebuttable but places real weight on continuing to hold any one of those Indiana connections.
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.
Indiana Day-Count FAQ
Does Indiana have a 183-day rule separate from domicile?+
Yes, and Indiana is explicit that the two are independent tests. Under IC 6-3-1-12 and 45 IAC 3.1-1-21, you're an Indiana resident if you're domiciled in Indiana, or separately, if you're not domiciled in Indiana but maintain a permanent Indiana residence and spend more than 183 days in the state during the year. Indiana's own guidance says the 183-day test is not itself a test for domicile, so you can fail one and still be caught by the other.
Will keeping the homestead deduction on my Indiana house hurt me if I claim I moved to Florida?+
Yes. Indiana law specifically directs the Department of Local Government Finance and county auditors to develop procedures to identify homestead deduction claimants whose actual principal residence is outside Indiana, so continuing to claim it while filing as a nonresident elsewhere is exactly the kind of contradiction those procedures are built to catch. If you've genuinely moved, notifying your county auditor to remove the deduction is one of the concrete steps supporting your new domicile.
How does Indiana's county income tax work if I move counties or move out of state mid-year?+
On top of the flat 2.95% state rate, every Indiana county levies its own income tax, ranging roughly from 0.5% to over 3%, and your county rate generally depends on your county of residence. When you move into or out of Indiana mid-year, Form IT-40PNR handles both the state and county allocation for the split year, which makes Indiana's exit-year filing meaningfully more involved than a state with a single flat rate and no local layer.
Does Indiana tax my Social Security or pension after I retire?+
Social Security is fully exempt from both Indiana state and county tax. Pension, 401(k), and IRA distributions are taxed as ordinary income at the flat state rate plus your county's local rate, since Indiana doesn't offer the kind of broad age-based retirement income exclusion that Illinois or Michigan provide, aside from a modest deduction for certain military and railroad retirement income.
How do I file my Indiana taxes for the year I move out of state?+
File Form IT-40PNR, the Part-Year and Full-Year Nonresident Individual Income Tax Return, which allocates income between your Indiana-resident period, taxed in full at the state and county rate, and the nonresident period, when only Indiana-source income is taxed. Because Indiana's county tax layer adds complexity most neighboring states don't have, it's worth double-checking the county allocation specifically in a move year.
What's the deadline to get an Indiana driver's license and register my car after moving here?+
New residents generally have 60 days from establishing residency to transfer an out-of-state driver's license and register their vehicles with the Indiana BMV; driving on out-of-state plates past that window is treated as a Class C infraction. Completing both promptly also helps document when your Indiana residency actually began if it's ever questioned later.
Read the full Indiana 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 Indiana.
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