REFERENCE

US state residency day rules

Many states can tax you as a resident if you spend enough days there. The threshold and the definition of a "day" vary, so this reference groups states by how they treat day counts, rather than giving one number that would be wrong for many of them.

Read this first. Three things trip people up: (1) the "183-day rule" usually triggers at more than 183 days, meaning 184+. (2) Some states, like New York, count any part of a day as a full day. (3) The statutory-residency test also requires maintaining a permanent place of abode; days alone are not enough. Always confirm your state's current rule.

No state income tax (no residency day test)

These states levy no broad-based personal income tax, so there is no residency day count that makes you taxable on income there. For a mover, the day-counting job is proving you stayed under the old state's threshold.

Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, Wyoming

Note: Washington taxes some long-term capital gains above a threshold. New Hampshire's tax on interest and dividends has been phased out.

Statutory-residency states (more than 183 days + a home)

These states can tax you as a full-year resident if you maintain a permanent place of abode and spend more than 183 days (184+) in the state, even if you are domiciled elsewhere. Exact "day" definitions, transit and medical exceptions, and abode requirements differ by state; verify the specifics for your state.

State	Note
New York	184+ days and a permanent place of abode; any part of a day counts; the most aggressive auditor.
New Jersey, Connecticut, Massachusetts	Statutory-residency test on the more-than-183-days + abode pattern.
Maine, Vermont, Rhode Island, Pennsylvania	Statutory-residency test; confirm each state's day definition.
Illinois, Maryland, Delaware, District of Columbia, Colorado	Statutory-residency test; details vary.

This is not the full list of states with a statutory-residency rule, and wording differs by state. Other income-tax states may apply their own day-based or facts-based tests; check yours.

Facts-and-circumstances (no bright-line day count)

California

Uses a "closest connections" facts-and-circumstances test rather than a fixed day threshold. There is no single day number that makes you a resident.

Not tax advice. State residency rules are fact-specific, change over time, and are not fully captured by a day count. This reference is a starting point, not a determination. Confirm with your state's tax authority or a qualified advisor.

Sources: NY Dept. of Taxation & Finance; Tax Foundation, 2026 state income tax.

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