Free Tool
Washington 183-Day Rule Checker
Washington runs a statutory day-count test at 183 days. Enter your days or build date ranges below for a verdict cited to Washington's actual rule.
Washington's actual test
For the capital gains excise tax under RCW 82.87.020, a 'resident' is either (a) an individual domiciled in Washington during the taxable year, subject to a narrow safe harbor, or (b) an individual who maintained a place of abode in Washington and was physically present in the state for more than 183 days during the taxable year, regardless of domicile. Washington counts any portion of a calendar day present in the state as a full day for this 183-day count.
Any part of a day
Yes. Washington's capital gains tax statute treats any portion of a calendar day physically present in the state as a full day toward the 183-day count, the same aggressive counting method California uses.
Methodology and sources
The threshold, presumption, and rule text shown here come directly from Washington's researched dossier, reviewed against 12 primary sources including Washington Department of Revenue. This is general information, not tax or legal advice.
183-Day Rule Checker
Check your day count against Washington'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.
Washington's actual test
For the capital gains excise tax under RCW 82.87.020, a 'resident' is either (a) an individual domiciled in Washington during the taxable year, subject to a narrow safe harbor, or (b) an individual who maintained a place of abode in Washington and was physically present in the state for more than 183 days during the taxable year, regardless of domicile. Washington counts any portion of a calendar day present in the state as a full day for this 183-day count.
Any part of a day
Yes. Washington's capital gains tax statute treats any portion of a calendar day physically present in the state as a full day toward the 183-day count, the same aggressive counting method California uses.
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.
Washington Day-Count FAQ
Can I avoid Washington's capital gains tax just by moving out before I sell my stock?+
Only if you've actually changed your domicile before the sale, not just your address. Washington's capital gains tax sources stock and intangible property gains to your domicile at the moment of sale, and Washington courts require substantial evidence of a real, present change, not a stated future intent. Selling your Washington home or buying a new one elsewhere is not, by itself, conclusive proof you've moved.
What is Washington's 30-day rule?+
It's a narrow safe harbor for people already domiciled in Washington: if you maintain no place of abode in Washington, maintain a permanent place of abode elsewhere, and spend 30 days or fewer in Washington for the entire tax year, you can be treated as a nonresident for the capital gains tax. Missing any one of the three conditions voids the whole safe harbor, and even if it applies, it changes your residency status only, not your domicile for purposes of sourcing a stock sale.
Does Washington's 183-day rule work the same way as California's day count?+
Similarly, yes. Washington counts any portion of a calendar day physically present in the state as a full day toward the 183-day threshold under the capital gains tax statute, the same aggressive any-part-of-day approach California uses for its own residency analysis.
Does Washington tax retirement accounts?+
No. Gains realized inside qualified retirement accounts like 401(k)s and IRAs are explicitly exempt from Washington's capital gains excise tax, and Washington has never had a general income tax on pension or retirement account distributions.
Does Washington have an estate tax?+
Yes, and it's one of the more significant state estate taxes in the country: a filing threshold and exclusion around $3 million for 2026 decedents, with graduated rates reaching 20%, among the highest top estate tax rates of any state.
Read the full Washington 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 Washington.
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