State Residency Rules → Northern Mariana Islands

Northern Mariana Islands Bona Fide Residency: The 183-Day Presence Test

The rule in one paragraph

Federal bona fide residency: 183+ days of presence (or an alternate prong), tax home, and closer connection in the CNMI.

The details

The §937 presence test applies with the CNMI as the relevant possession, including the transit, medical, disaster, and 30-day international travel rules.

What counts as a day in Northern Mariana Islands?

Any part of a day physically present counts as a presence day, and a day touching both the territory and the U.S. mainland counts for the territory. Days in transit through the U.S. under 24 hours don't count as U.S. days, and up to 30 international travel days can count when territory days already exceed U.S. days.

Count your days automatically

DayLine tracks which state you’re in every day, counts your days against Northern Mariana Islands’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