US State Tax Residency
Find your state to see the day threshold that can make you a resident for state income tax, what basis it uses (a permanent home plus days, a rebuttable presumption, or overnights), how to calculate it, and the official state source. Covering 21 states so far.
No state matches that search.
| State | Threshold | Basis | Open |
|---|---|---|---|
 Arizona |
> 270 days | Presumption | |
 California |
> 270 days | Presumption | |
 Colorado |
> 183 days | Abode + days | |
 Connecticut |
> 183 days | Abode + days | |
 Georgia |
≥ 183 days | Rolling 12 months | |
 Hawaii |
> 200 days | Presumption | |
 Idaho |
> 270 days | Abode + days | |
 Maine |
> 183 days | Abode + days | |
 Maryland |
≥ 183 days | Abode + days | |
 Massachusetts |
> 183 days | Abode + days | |
 Minnesota |
≥ 183 days | Abode + days | |
 Nebraska |
≥ 183 days | Abode + days | |
 New Jersey |
> 183 days | Abode + days | |
 New York |
> 183 days | Abode + days | |
 North Dakota |
> 210 days | Abode + days | |
 Ohio |
> 212 nights | Overnights | |
 Oregon |
> 200 days | Abode + days | |
 Pennsylvania |
> 183 days | Abode + days | |
 Rhode Island |
> 183 days | Abode + days | |
 Vermont |
> 183 days | Abode + days | |
 Virginia |
> 183 days | Abode + days |
> 183 means more than 183 days, so day 184 crosses the line. ≥ 183 means 183 or more, so day 183 already counts. "Abode + days" needs a home in the state plus the days; "Presumption" is a rebuttable presumption from days alone; "Overnights" counts nights, not days.
The day count is one test of state residency. Most states also tax residents by domicile (where your true home is), and the statutory tests usually require a permanent place of abode as well as the days. Each article links the official state source. This is not tax advice.
Track any state's residency rule automatically
AtlasDays counts your days against each state's threshold, privately on your iPhone, and warns you before you cross the line.
Get AtlasDays on the App Store