Search Tax Days
325 pages indexed. Try "schengen", "florida domicile", "NY 184", or "closer connection".
Showing recent 60 entries.
- Guide/blog/florida-domicile-guide
Florida domicile: the complete guide to changing your tax residency
Establishing Florida domicile cuts your state income tax to zero — but only if you do it correctly. Here's the documentation, day-count strategy, and audit-proofing your old state will scrutinize.
- Guide/blog/california-residency-tracker
California's 9-month rule + facts and circumstances test, explained
California has no fixed day-count threshold for tax residency. Instead it uses a 9-month presumption plus a facts-and-circumstances test that's harder to defend than New York's 184-day rule.
- Guide/blog/snowbird-tax-tracker-guide
The snowbird tax tracker guide: NY ↔ FL, NJ ↔ FL, IL ↔ FL
If you split time between a high-tax state (NY, NJ, IL, CT) and a no-tax state (FL, TX, TN), one missed day can cost you tens of thousands in state income tax. Here's how snowbirds keep their domicile claim airtight.
- Guide/blog/substantial-presence-test-calculator
The Substantial Presence Test, calculated step-by-step
The IRS Substantial Presence Test (SPT) is a 3-year weighted formula that determines whether non-citizens are US tax residents. Here's the formula, exemptions, and how to calculate it correctly.
- Guide/blog/schengen-90-180-explained
Schengen 90/180 explained: rolling windows, non-EU citizens, and how to count
The Schengen 90/180 rule is the most misunderstood tax and immigration rule in Europe. Here's how the rolling 180-day window works, with examples and a calculator-style worked example.
- Guide/blog/ny-184-day-rule-guide
The New York 184-day rule: a survivor's guide
New York's 184-day + permanent place of abode rule is one of the most aggressively audited residency tests in the world. Here's how it works, what triggers an audit, and how to defend yourself.
- Guide/blog/183-day-rule-explained
The 183-day rule, explained: how tax residency really works
A plain-English guide to the 183-day rule used by most countries. How a 'day' is counted, what triggers tax residency, and where the rule has surprising twists.
- Rule/rules/us-ak
Alaska tax residency rules
Alaska has no income tax. Spending 183+ days helps establish AK domicile.
- Rule/rules/us-al
Alabama tax residency rules
Alabama considers you a resident if you maintain a permanent place of abode and spend more than a temporary period in the state.
- Rule/rules/us-ar
Arkansas tax residency rules
Arkansas uses domicile and 183-day presence for statutory residency.
- Rule/rules/us-az
Arizona tax residency rules
Arizona statutory residency: 183 days + maintained permanent place of abode.
- Rule/rules/us-ca
California tax residency rules
CA uses facts & circumstances. The 9-month (274-day) safe harbor means you are presumed a non-resident if present less than 9 months.
- Rule/rules/us-co
Colorado tax residency rules
Colorado statutory residency: domicile or 183 days + maintained abode.
- Rule/rules/us-ct
Connecticut tax residency rules
CT statutory residency: 183 days + maintained permanent place of abode.
- Rule/rules/us-de
Delaware tax residency rules
Delaware uses domicile-based residency. 183 days is a key factor in determining domicile.
- Rule/rules/us-dc
District of Columbia tax residency rules
DC considers you a statutory resident if you maintain an abode and spend 183+ days in the District.
- Rule/rules/us-fl
Florida tax residency rules
Florida has no income tax, but 183-day presence helps establish FL domicile for those leaving high-tax states.
- Rule/rules/us-ga
Georgia tax residency rules
Georgia statutory residency: domicile or 183 days with a permanent place of abode.
- Rule/rules/us-hi
Hawaii tax residency rules
Hawaii considers you a resident if you spend more than 200 days in the state.
- Rule/rules/us-ia
Iowa tax residency rules
Iowa statutory residency: 183 days + maintained permanent place of abode.
- Rule/rules/us-id
Idaho tax residency rules
Idaho considers you a resident for the full year if you maintain an abode and spend more than 270 days in the state.
- Rule/rules/us-il
Illinois tax residency rules
You are a statutory resident of Illinois if you spend more than 183 days in the state.
- Rule/rules/us-in
Indiana tax residency rules
Indiana statutory residency: 183 days + maintained permanent place of abode.
- Rule/rules/us-ks
Kansas tax residency rules
Kansas uses domicile-based residency with 183 days as a key factor.
- Rule/rules/us-ky
Kentucky tax residency rules
Kentucky statutory residency: 183 days + maintained permanent place of abode.
- Rule/rules/us-la
Louisiana tax residency rules
Louisiana uses domicile-based residency. 183 days is a factor in determining intent to remain.
- Rule/rules/us-ma
Massachusetts tax residency rules
MA statutory residency requires 183 days + domicile or maintained abode.
- Rule/rules/us-md
Maryland tax residency rules
Maryland statutory residency: 183 days + maintained permanent place of abode.
- Rule/rules/us-me
Maine tax residency rules
Maine statutory residency: 183 days + maintained permanent place of abode.
- Rule/rules/us-mi
Michigan tax residency rules
Michigan statutory residency: 183 days + maintained permanent place of abode.
- Rule/rules/us-mn
Minnesota tax residency rules
Minnesota statutory residency: 183 days + maintained permanent place of abode.
- Rule/rules/us-mo
Missouri tax residency rules
Missouri uses domicile-based residency. 183 days is a key factor.
- Rule/rules/us-ms
Mississippi tax residency rules
Mississippi uses domicile-based residency. 183 days is a factor in determining domicile.
- Rule/rules/us-mt
Montana tax residency rules
Montana considers you a resident if you maintain a permanent place of abode and spend more than 180 days in the state.
- Rule/rules/us-nc
North Carolina tax residency rules
North Carolina statutory residency: 183 days + maintained permanent place of abode.
- Rule/rules/us-nd
North Dakota tax residency rules
North Dakota statutory residency: 183 days + maintained permanent place of abode.
- Rule/rules/us-ne
Nebraska tax residency rules
Nebraska statutory residency: 183 days + maintained permanent place of abode.
- Rule/rules/us-nh
New Hampshire tax residency rules
New Hampshire has no income tax on wages. Spending 183+ days helps establish NH domicile.
- Rule/rules/us-nj
New Jersey tax residency rules
You are a statutory resident of NJ if you maintain a permanent home and spend more than 183 days.
- Rule/rules/us-nm
New Mexico tax residency rules
New Mexico considers you a resident if you are domiciled in the state or spend 185+ days.
- Rule/rules/us-nv
Nevada tax residency rules
Nevada has no income tax. Spending 183+ days helps establish NV domicile.
- Rule/rules/us-ny
New York tax residency rules
You are a statutory resident if you maintain a permanent place of abode in NY and spend more than 183 days there.
- Rule/rules/us-oh
Ohio tax residency rules
Ohio uses domicile-based residency. 183 days + contact with the state are key factors.
- Rule/rules/us-ok
Oklahoma tax residency rules
Oklahoma statutory residency: 183 days + maintained permanent place of abode.
- Rule/rules/us-or
Oregon tax residency rules
Oregon considers you a resident if you spend more than 200 days in the state during the tax year.
- Rule/rules/us-pa
Pennsylvania tax residency rules
Pennsylvania statutory residency: 183 days + maintained permanent place of abode.
- Rule/rules/us-ri
Rhode Island tax residency rules
Rhode Island statutory residency: 183 days + maintained permanent place of abode.
- Rule/rules/us-sc
South Carolina tax residency rules
South Carolina statutory residency: 183 days + maintained permanent place of abode.
- Rule/rules/us-sd
South Dakota tax residency rules
South Dakota has no income tax. Spending 183+ days helps establish SD domicile.
- Rule/rules/us-tn
Tennessee tax residency rules
Tennessee has no income tax. Spending 183+ days helps establish TN domicile.
- Rule/rules/us-tx
Texas tax residency rules
Texas has no income tax. Spending 183+ days helps establish TX domicile.
- Rule/rules/us-ut
Utah tax residency rules
Utah statutory residency: 183 days + maintained permanent place of abode.
- Rule/rules/us-va
Virginia tax residency rules
Virginia statutory residency: 183 days + maintained permanent place of abode.
- Rule/rules/us-vt
Vermont tax residency rules
Vermont statutory residency: 183 days + maintained permanent place of abode.
- Rule/rules/us-wa
Washington tax residency rules
Washington has no income tax. Spending 183+ days helps establish WA domicile. Note: WA does tax capital gains over $250K.
- Rule/rules/us-wi
Wisconsin tax residency rules
Wisconsin statutory residency: 183 days + maintained permanent place of abode.
- Rule/rules/us-wv
West Virginia tax residency rules
West Virginia statutory residency: 183 days + maintained permanent place of abode.
- Rule/rules/us-wy
Wyoming tax residency rules
Wyoming has no income tax. Spending 183+ days helps establish WY domicile.
- Rule/rules/us
United States (Federal) tax residency rules
3-year weighted formula: all days current year + 1/3 prior year + 1/6 two years prior. You meet the test if the total is ≥ 183.
- Rule/rules/schengen
Schengen Area tax residency rules
Non-EU citizens may stay up to 90 days in any 180-day rolling window. This is an immigration rule, not a tax rule.