State Residency Rules Library
How each U.S. jurisdiction decides whether you’re a tax resident — the day thresholds, how days are counted, and what triggers the test. Verified against state statutes and administrative guidance.
No state income tax
- Alaska · no income tax
- Florida · no income tax
- Nevada · no income tax
- New Hampshire · no income tax
- South Dakota · no income tax
- Tennessee · no income tax
- Texas · no income tax
- Washington · no income tax
- Wyoming · no income tax
Statutory day-count states
- Alabama · 211-day test
- Arizona · 274-day test
- Arkansas · 184-day test
- California · 274-day test
- Colorado · 183-day test
- Connecticut · 184-day test
- Delaware · 184-day test
- District of Columbia · 183-day test
- Georgia · 183-day test
- Hawaii · 201-day test
- Idaho · 271-day test
- Indiana · 184-day test
- Iowa · 184-day test
- Kansas · 184-day test
- Kentucky · 184-day test
- Louisiana · 184-day test
- Maine · 184-day test
- Maryland · 183-day test
- Massachusetts · 184-day test
- Michigan · 183-day test
- Minnesota · 183-day test
- Missouri · 184-day test
- Nebraska · 183-day test
- New Jersey · 184-day test
- New Mexico · 185-day test
- New York · 184-day test
- North Carolina · 184-day test
- North Dakota · 211-day test
- Ohio · 213-day test
- Oregon · 201-day test
- Pennsylvania · 184-day test
- Rhode Island · 184-day test
- Utah · 183-day test
- Vermont · 184-day test
- Virginia · 184-day test
- West Virginia · 184-day test
City-level taxes
- New York City · 184-day test
- Yonkers · 184-day test
Domicile-based states
- Illinois · domicile
- Mississippi · domicile
- Montana · domicile
- Oklahoma · domicile
- South Carolina · domicile
- Wisconsin · domicile
U.S. territories (federal presence test)
- American Samoa · 183-day test
- Guam · 183-day test
- Northern Mariana Islands · 183-day test
- Puerto Rico · 183-day test
- U.S. Virgin Islands · 183-day test
One app, every rule
DayLine tracks your days in every jurisdiction automatically and warns you before you cross a line. Free for 30 days.
This page provides general educational information about residency rules, verified against state statutes and administrative guidance at the time of writing. It is not tax, legal, or accounting advice; rules change and residency determinations depend on your complete circumstances. Consult a qualified tax professional. · All jurisdictions · DayLine home