Region
US states tax residency rules
Tax-residency rules for all 50 US states plus DC. State income tax rates, statutory residence, abode tests, and audit aggressiveness vary widely.
51 jurisdictions in this region.
Jurisdictions in US states
Showing 51 of 51 jurisdictions
| Jurisdiction ↑ | Code | Rule type | Threshold | Period |
|---|---|---|---|---|
| Alabama | US-AL | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Alaska | US-AK | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Arizona | US-AZ | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Arkansas | US-AR | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| California | US-CA | Facts & Circumstances | 274 days | Calendar year (Jan 1 – Dec 31) |
| Colorado | US-CO | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Connecticut | US-CT | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Delaware | US-DE | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| District of Columbia | US-DC | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Florida | US-FL | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Georgia | US-GA | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Hawaii | US-HI | Day Count | 200 days | Calendar year (Jan 1 – Dec 31) |
| Idaho | US-ID | Day Count | 270 days | Calendar year (Jan 1 – Dec 31) |
| Illinois | US-IL | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Indiana | US-IN | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Iowa | US-IA | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Kansas | US-KS | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Kentucky | US-KY | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Louisiana | US-LA | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Maine | US-ME | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Maryland | US-MD | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Massachusetts | US-MA | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Michigan | US-MI | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Minnesota | US-MN | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Mississippi | US-MS | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Missouri | US-MO | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Montana | US-MT | Day Count | 180 days | Calendar year (Jan 1 – Dec 31) |
| Nebraska | US-NE | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Nevada | US-NV | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| New Hampshire | US-NH | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| New Jersey | US-NJ | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| New Mexico | US-NM | Day Count | 185 days | Calendar year (Jan 1 – Dec 31) |
| New York | US-NY | Days + Abode | 184 days | Calendar year (Jan 1 – Dec 31) |
| North Carolina | US-NC | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| North Dakota | US-ND | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Ohio | US-OH | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Oklahoma | US-OK | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Oregon | US-OR | Day Count | 200 days | Calendar year (Jan 1 – Dec 31) |
| Pennsylvania | US-PA | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Rhode Island | US-RI | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| South Carolina | US-SC | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| South Dakota | US-SD | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Tennessee | US-TN | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Texas | US-TX | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Utah | US-UT | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Vermont | US-VT | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Virginia | US-VA | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Washington | US-WA | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| West Virginia | US-WV | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Wisconsin | US-WI | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Wyoming | US-WY | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |