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Utah 183-Day Rule Checker
Utah runs a statutory day-count test at 183 days. Enter your days or build date ranges below for a verdict cited to Utah's actual rule.
Utah's actual test
Utah Code §59-10-103(1)(q) and Rule R865-9I-2 define a resident individual as either someone domiciled in Utah for any part of the tax year, or someone not domiciled in Utah who maintains a permanent place of abode in Utah and spends, in the aggregate, 183 or more days of the taxable year in the state.
Any part of a day
Utah's current administrative rule (R865-9I-2, implementing §59-10-136) defines a countable day as one on which the individual spends more time in Utah than in any other single state, a majority-of-day standard rather than the any-part-of-a-day rule used in states like New York. This is a change from the Tax Commission's own 1997 advisory opinion (97-016), which stated under the prior statute that 'a fraction of a calendar day shall be counted as a whole day'; the current rule text supersedes that older, stricter reading.
Presumptions
None published beyond the domicile triggers described above; Utah does not publish a separate day-count presumption analogous to California's nine-month or New Mexico's 185-day rule.
Methodology and sources
The threshold, presumption, and rule text shown here come directly from Utah's researched dossier, reviewed against 11 primary sources including Utah State Tax Commission. This is general information, not tax or legal advice.
183-Day Rule Checker
Check your day count against Utah'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.
Utah's actual test
Utah Code §59-10-103(1)(q) and Rule R865-9I-2 define a resident individual as either someone domiciled in Utah for any part of the tax year, or someone not domiciled in Utah who maintains a permanent place of abode in Utah and spends, in the aggregate, 183 or more days of the taxable year in the state.
Any part of a day
Utah's current administrative rule (R865-9I-2, implementing §59-10-136) defines a countable day as one on which the individual spends more time in Utah than in any other single state, a majority-of-day standard rather than the any-part-of-a-day rule used in states like New York. This is a change from the Tax Commission's own 1997 advisory opinion (97-016), which stated under the prior statute that 'a fraction of a calendar day shall be counted as a whole day'; the current rule text supersedes that older, stricter reading.
Presumptions
None published beyond the domicile triggers described above; Utah does not publish a separate day-count presumption analogous to California's nine-month or New Mexico's 185-day rule.
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.
Utah Day-Count FAQ
Does Utah use the 183-day rule?+
Yes, but only as a backstop to domicile. If you're not domiciled in Utah, you still become a statutory resident if you keep a permanent place of abode in Utah and spend 183 or more days here in the aggregate during the year. Utah counts a day toward that total only if you spent more time in Utah that day than in any other single state, a more forgiving standard than states that count any part of a day.
I own a ski condo in Park City but I'm domiciled elsewhere. How many days can I spend there before Utah taxes me?+
Up to 183 days in the aggregate during the year, using Utah's majority-of-day counting rule where a day only counts if you spent more time in Utah that day than anywhere else. Cross the 183-day line while keeping a permanent place of abode (owned or leased) in Utah, and the statutory residency test applies regardless of your domicile elsewhere.
How long do I have to get a Utah driver's license and register my car after moving here?+
Both are generally due within 60 days of establishing Utah residency: a Utah driver's license through the Driver License Division and vehicle title and registration through the Utah DMV.
Read the full Utah 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 Utah.
Open the Utah residency guideCheck another jurisdiction
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