US-CT
Connecticut tax residency rules
Threshold: 183 days · Day Count · Calendar year (Jan 1 – Dec 31)
Connecticut's 6.99% top rate, combined with high incomes in Greenwich and Westchester-adjacent towns, makes it a frequent departure state. CT's framework is domicile + statutory residence (abode + 184 days). The DRS audits methodically, especially after liquidity events.
- Statutory residence requires the abode to be maintained for the entire tax year.
- Any portion of a CT day counts as a day. Bradley Airport (BDL) layovers may count.
- CT shares data with neighboring states; NY/NJ/MA audits coordinate.
Rules tracked by Tax Days
CT 183-Day Rule
- Type
- Day Count
- Threshold
- 183 days
- Period
- Calendar year (Jan 1 – Dec 31)
Tax residency triggers if you're physically present for more than the threshold number of days in a calendar year.
CT statutory residency: 183 days + maintained permanent place of abode.
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