Every State's Residency Test, Compared

The day threshold, how a "day" is counted, whether a permanent place of abode is required, and how aggressively the state audits — for all 50 states, DC, New York City, Yonkers, and the U.S. territories. Click a column header to sort; click a jurisdiction for the full rule.

Jurisdiction	Day threshold	Test type	Day counting	Abode required	Audit climate
Alabama	211	Statutory day count	Any part of day	Not required	Low
Alaska	—	No income tax	Any part of day	—	Low
American Samoa	183	Federal presence test	Any part of day	Not required	Low
Arizona	274	Statutory day count	Any part of day	Not required	Low
Arkansas	184	Statutory day count	Any part of day	Required	Low
California	274	Statutory day count	Any part of day	Not required	Aggressive
Colorado	183	Statutory day count	Any part of day	Required	Low
Connecticut	184	Statutory day count	Any part of day	Required	Aggressive
Delaware	184	Statutory day count	Any part of day	Required	Low
District of Columbia	183	Statutory day count	Any part of day	Required	Moderate
Florida	—	No income tax	Any part of day	—	Low
Georgia	183	Statutory day count	Any part of day	Not required	Low
Guam	183	Federal presence test	Any part of day	Not required	Low
Hawaii	201	Statutory day count	Any part of day	Not required	Low
Idaho	271	Statutory day count	Any part of day	Required	Low
Illinois	—	Domicile-based	Any part of day	—	Moderate
Indiana	184	Statutory day count	Any part of day	Required	Low
Iowa	184	Statutory day count	Any part of day	Required	Low
Kansas	184	Statutory day count	Any part of day	Not required	Low
Kentucky	184	Statutory day count	Any part of day	Required	Low
Louisiana	184	Statutory day count	Any part of day	Not required	Low
Maine	184	Statutory day count	Any part of day	Required	Low
Maryland	183	Statutory day count	Any part of day	Required	Moderate
Massachusetts	184	Statutory day count	Any part of day	Required	Moderate
Michigan	183	Statutory day count	Any part of day	Not required	Low
Minnesota	183	Statutory day count	Any part of day	Required	Aggressive
Mississippi	—	Domicile-based	Any part of day	—	Low
Missouri	184	Statutory day count	Any part of day	Required	Low
Montana	—	Domicile-based	Any part of day	—	Low
Nebraska	183	Statutory day count	Any part of day	Required	Low
Nevada	—	No income tax	Any part of day	—	Low
New Hampshire	—	No income tax	Any part of day	—	Low
New Jersey	184	Statutory day count	Any part of day	Required	Moderate
New Mexico	185	Statutory day count	Any part of day	Not required	Low
New York	184	Statutory day count	Any part of day	Required	Aggressive
New York City	184	Statutory day count	Any part of day	Required	Aggressive
North Carolina	184	Statutory day count	Any part of day	Not required	Low
North Dakota	211	Statutory day count	Any part of day	Required	Low
Northern Mariana Islands	183	Federal presence test	Any part of day	Not required	Low
Ohio	213	Statutory day count	Any part of day	Required	Low
Oklahoma	—	Domicile-based	Any part of day	—	Low
Oregon	201	Statutory day count	Any part of day	Required	Low
Pennsylvania	184	Statutory day count	Any part of day	Required	Moderate
Puerto Rico	183	Federal presence test	Any part of day	Not required	Aggressive
Rhode Island	184	Statutory day count	Any part of day	Required	Low
South Carolina	—	Domicile-based	Any part of day	—	Low
South Dakota	—	No income tax	Any part of day	—	Low
Tennessee	—	No income tax	Any part of day	—	Low
Texas	—	No income tax	Any part of day	—	Low
U.S. Virgin Islands	183	Federal presence test	Any part of day	Not required	Moderate
Utah	183	Statutory day count	Any part of day	Required	Low
Vermont	184	Statutory day count	Any part of day	Required	Low
Virginia	184	Statutory day count	Any part of day	Required	Low
Washington	—	No income tax	Any part of day	—	Low
West Virginia	184	Statutory day count	Any part of day	Required	Low
Wisconsin	—	Domicile-based	Any part of day	—	Low
Wyoming	—	No income tax	Any part of day	—	Low
Yonkers	184	Statutory day count	Any part of day	Required	Low

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General educational information, verified against statutes and administrative guidance at the time of writing — not tax, legal, or accounting advice. Consult a qualified tax professional about your situation. · All state rules · DayLine home