State Residency Rules → Connecticut

Connecticut Tax Residency Rules: The 184-Day Test

The rule in one paragraph

Statutory resident at MORE than 183 days (184+) plus a permanent place of abode. An active residency auditor.

The details

At exactly 183 Connecticut days you are not yet a statutory resident — the statute says more than 183. Domiciled residents can escape CT tax only with no permanent CT abode, an abode elsewhere maintained the whole year, and ≤30 days in-state.

What counts as a day in Connecticut?

Any part of a day spent in the jurisdiction generally counts as a full day toward the test — landing at 11 p.m. counts the same as a full day. Most states apply a narrow exception for pure travel through the state.

Count your days automatically

DayLine tracks which state you’re in every day, counts your days against Connecticut’s actual test, and builds the audit-ready record that protects you. All on your iPhone — nothing leaves your device. Free for 30 days.

Related jurisdictions

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