Do you need a home in Maryland to be a statutory resident?

Yes. The statutory residence test requires both a place of abode maintained for more than six months of the year and 183 or more days of physical presence in Maryland. Days alone, without a qualifying place of abode, do not make you a statutory resident, though separate domicile rules can.

Maryland's 183-Day Statutory Residency Rule

Q: How many days can you spend in Maryland without becoming a statutory resident?

Up to 182 days in the calendar year. Being physically present in Maryland for 183 days or more, while maintaining a place of abode there for more than six months of the year, makes you a statutory resident even if you are domiciled elsewhere. At 183 days the day test is met.

A home in Maryland kept for more than six months plus 183 or more days of physical presence in a calendar year makes you a statutory resident, even if you live elsewhere. Here is exactly how the count works.

Last verified: July 2026

In short: Maryland treats you as a statutory resident if you both maintain a place of abode in the state for more than six months of the taxable year and are physically present in Maryland for 183 days or more during the year. This applies even if your permanent home is in another state or country. Any part of a day in Maryland counts as a day.

Threshold: 183 days or more
Also required: Place of abode > 6 months
Counting window: Calendar year
A day counts if: Any part of a day in MD
Applies even if: Domiciled elsewhere
Legal basis: Md. Tax-General §10-101(k)

The rule

Maryland has two separate ways to be a resident: by domicile (Maryland is your true, permanent home on the last day of the year) or by statutory residence. The 183-day rule is the statutory-residence test, and it has two conditions that must both be met:

A place of abode for more than six months. You maintain a dwelling available for year-round living, such as a house or apartment, in Maryland for more than six months of the taxable year. It does not have to be owned, and you do not have to live in it full time.
183 days or more. You are physically present in Maryland for 183 days or more during the taxable year. Unlike some states, Maryland's threshold is met at exactly 183 days, not one day above it.

Meet both and you are a statutory resident, taxed by Maryland on your worldwide income, even if you are domiciled in another state or country.

How to count it

Confirm you maintained a place of abode in Maryland for more than six months of the year.
Count every day on which you were present in Maryland for any part of the day.
Add the days across the whole calendar year. Days do not need to be consecutive.
If the total reaches 183 or more and the place-of-abode condition is met, you are a statutory resident for that year.

Example. You are domiciled in Florida but keep an apartment near Baltimore for most of the year. Across the year you are physically in Maryland on 185 days, several of them just for part of the day.

Because any part of a day counts, all 185 days count. With a place of abode kept more than six months plus 183 or more days, you are a Maryland statutory resident, taxed on your full income, despite being a Florida domiciliary.

Beyond the day count

The 183-day test is only the statutory route. Maryland can also tax you as a resident by domicile, which turns on where your true home and life are rather than a day count. Owning property in Maryland does not by itself make you a resident: a vacation home or a place you return to for visiting family does not count unless you are also physically present for 183 days or more. And "any part of a day" is read broadly, though a continuous period of 24 hours or less may not count as more than one day.

Official source: Md. Code, Tax-General §10-101(k), explained in the Comptroller of Maryland's Administrative Release No. 37 (Domicile and Residency).

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FAQ

How many days can you spend in Maryland without becoming a statutory resident?

Up to 182 days in the calendar year. At 183 or more days, combined with a place of abode kept for more than six months of the year, you become a statutory resident.

What counts as a day in Maryland?

Any part of a day spent in Maryland counts as a day, though a continuous period of 24 hours or less may not count as more than one day.

Do you need a home in Maryland to be caught by the rule?

For the statutory test, yes. Without a place of abode kept more than six months there is no statutory residence on days alone, though separate domicile rules can still make you a resident.