The 183-Day Rule Explained: State Tax Residency Across All 50 States

If you work remotely, travel frequently, own multiple homes, or split time between states, understanding the 183-day rule is critical to avoiding unexpected state tax bills and double taxation. This rule determines when states can claim you as a statutory resident and tax your worldwide income—even if you're not domiciled there.

This comprehensive guide explains exactly how the 183-day rule works, which states enforce it, how to count days correctly, state-by-state variations, exemptions, and strategies to protect yourself from unwanted residency claims.

What Is the 183-Day Rule?

The 183-day rule is a statutory residency test used by many U.S. states to determine if you're a resident for state income tax purposes. The basic principle:

"If you spend 183 or more days in a state during a tax year—even if you're domiciled elsewhere—that state may classify you as a statutory resident and tax your worldwide income."

Why 183 Days?

183 days represents just over half the year (365 days ÷ 2 = 182.5 days). The logic: if you spend the majority of the year in a state, that state has a reasonable claim to tax you as a resident, regardless of where you consider "home."

Statutory Residency vs. Domicile

It's crucial to understand the difference between these two types of residency:

• Domicile: Your true, permanent home—the place you intend to return to and consider your primary residence. You can only have one domicile at a time.
• Statutory residency: A residency status imposed by law based on time spent in a state, regardless of where you're domiciled.

Critical point: You can be a statutory resident of one state while simultaneously being domiciled in another state. This can lead to double taxation if both states claim you as a resident.

What Being a Statutory Resident Means

If a state classifies you as a statutory resident:

• You must file a resident tax return in that state
• The state taxes your worldwide income—all wages, business income, investment income, capital gains, retirement distributions, etc.
• You're subject to the same tax rates and obligations as domiciled residents
• You may owe taxes in multiple states if you're also domiciled elsewhere (though tax credits can reduce double taxation)

How to Count Days Under the 183-Day Rule

Counting days correctly is essential. Even a few miscounted days can mean the difference between being a nonresident (taxed only on in-state income) and a statutory resident (taxed on worldwide income).

The "Any Part of a Day" Rule

Most states follow the "any part of a day" rule:

"Any portion of a day spent in the state counts as a full day for residency purposes."

Examples:

• You fly into New York at 11:45 PM and leave the next morning at 8:00 AM → 2 days
• You drive through Connecticut for 3 hours during a road trip → 1 day
• You attend a business meeting in California from 2:00-5:00 PM, then fly home → 1 day

Key takeaway: If you're physically present in a state for even a moment, that entire calendar day typically counts toward the 183-day threshold.

Common Exceptions to Day Counting

Some states provide exceptions where certain days don't count toward the 183-day total:

• Medical treatment: Days spent in the state solely for medical treatment (you or immediate family member) may not count in some states
• Military personnel: Active-duty military stationed in a state under orders are generally exempt from statutory residency
• Incarceration: Days in state custody typically don't count
• Disaster relief: Days spent responding to emergencies or disasters (for some states and specific circumstances)
• Transit days: A few states exclude days where you're simply passing through (e.g., layovers at an airport with no exit)

Important: Exceptions vary significantly by state. Always check your specific state's rules or consult a tax professional.

What Counts as Being "In" the State?

• Sleeping/lodging in the state: Clearly counts
• Working in the state: Counts
• Visiting for personal reasons: Counts
• Airport layover without leaving the airport: Usually does NOT count (but varies by state)
• Driving through without stopping overnight: Some states count it, others don't—gray area

States That Use the 183-Day Rule

Not all states have statutory residency rules, and those that do may apply the 183-day test differently. Here's a breakdown:

States With No Income Tax (No 183-Day Rule Concerns)

These states don't have personal income tax, so the 183-day rule is irrelevant:

• Alaska
• Florida
• Nevada
• New Hampshire (taxes interest and dividends only; eliminated as of 2024)
• South Dakota
• Tennessee (eliminated income tax on interest/dividends as of 2021)
• Texas
• Washington (has capital gains tax on high earners, but no broad income tax)
• Wyoming

Benefit: If you establish domicile in one of these states, you eliminate state income tax entirely and don't need to worry about statutory residency in other states triggering tax obligations.

States With Statutory Residency (183-Day Rule or Similar)

These states use some form of the 183-day rule to impose statutory residency:

Standard 183-Day Rule States

• California: No explicit 183-day statutory rule, but spending significant time + maintaining an abode can trigger residency under the "facts and circumstances" test
• Connecticut: Statutory resident if you maintain a permanent place of abode AND spend more than 183 days in the state
• Delaware: Statutory resident if you maintain an abode AND spend more than 183 days
• District of Columbia: Statutory resident if you maintain a place of abode for 183+ days
• Idaho: Resident if you spend more than 270 days in Idaho (higher threshold)
• Illinois: Uses domicile test primarily, but time spent is a factor
• Kansas: 183-day rule applies
• Louisiana: 183-day rule applies
• Maryland: Resident if you spend 183+ days, even without maintaining an abode
• Massachusetts: Uses domicile primarily, but time spent factors into "tax home" determination
• Minnesota: Statutory resident if you spend 183+ days AND maintain an abode in Minnesota
• New Jersey: Statutory resident if you maintain a permanent abode AND spend 183+ days
• New York: Statutory resident if you maintain a permanent place of abode for 11+ months AND spend 183+ days in NY
• Pennsylvania: Resident if you spend 183+ days OR maintain a place of abode
• Rhode Island: Statutory resident if you spend 183+ days in RI
• Vermont: Statutory resident if you maintain an abode AND spend 183+ days
• Virginia: 183-day rule applies
• West Virginia: Lower threshold—resident if you maintain an abode for 30+ days with intent to remain

States With Higher or Different Thresholds

• Colorado: Resident if you maintain a place of abode AND spend more than 6 months (approximately 183 days)
• Idaho: 270-day threshold (9 months)
• North Dakota: 210-day threshold (7 months)
• Oregon: 200-day threshold for residency determination

States That Primarily Use Domicile Tests

Some states don't have explicit statutory residency day-count rules but use domicile and facts-and-circumstances tests where time spent is a significant factor:

• Alabama
• Arizona
• Arkansas
• Georgia
• Indiana
• Iowa
• Kentucky
• Michigan
• Mississippi
• Missouri
• Montana
• Nebraska
• New Mexico
• North Carolina
• Ohio
• Oklahoma
• South Carolina
• Utah
• Wisconsin

Important: Even without explicit 183-day rules, these states may still consider you a resident if you spend substantial time there and maintain significant ties.

State-by-State Breakdown: Key Details

Let's examine the statutory residency rules for the most aggressive high-tax states:

New York

Rule: You're a statutory resident if:

1. You maintain a permanent place of abode in NY for substantially all of the year (11+ months), AND
2. You spend more than 183 days in New York during the tax year

Key details:

• "Permanent place of abode": A dwelling you maintain (own or rent) that's suitable for year-round use and available to you at all times
• Any part of a day counts: Landing at JFK at 11:59 PM = 1 full day
• Audit risk: New York collected $1 billion+ from residency audits 2013-2017
• Burden of proof: You must prove you spent 183 days or fewer (keep detailed records)

Strategies to avoid NY statutory residency:

• Don't maintain a permanent residence in NY if you're domiciled elsewhere
• If you keep a NY apartment/home, don't maintain it for your personal use—rent it out fully
• Track every day meticulously (NY auditors review credit card statements, cell phone records, E-ZPass data)

California

Rule: California doesn't have a strict 183-day statutory residency rule. Instead, it uses a facts-and-circumstances test where time spent is one of many factors.

Key details:

• Spending 183+ days in California creates a presumption of residency (but not absolute)
• Even spending fewer than 183 days can result in residency if CA is the center of your financial, social, and professional life
• CA examines: time spent, primary residence location, family location, income sources, business ties, and dozens of other factors

Safe harbor: You're automatically a nonresident if:

• You're outside California under an employment contract for 546+ consecutive days (18 months), AND
• You spend no more than 45 days per calendar year in California during that period

See our Complete California Exit Guide for details.

Connecticut

Rule: Statutory resident if:

1. You maintain a permanent place of abode in Connecticut, AND
2. You spend more than 183 days in Connecticut

Key details:

• Top tax rate: 6.99% on income over $500,000
• Permanent place of abode must be suitable for year-round living and available to you
• Any part of a day counts

New Jersey

Rule: Statutory resident if:

1. You maintain a permanent home in New Jersey (own or rent), AND
2. You spend more than 183 days in the state

Key details:

• Top tax rate: 10.75% on income over $1 million
• NJ also taxes non-residents on income earned in the state
• Proximity to NYC makes this a common issue for NY workers living in NJ

Maryland

Rule: Resident if you spend 183+ days in Maryland—no requirement to maintain an abode.

Key details:

• Maryland is more aggressive than most states—time alone triggers residency
• Top tax rate: 5.75% state + local taxes (total can reach 8%+)
• Difficult to avoid if you spend substantial time in MD, even without a permanent home

Minnesota

Rule: Statutory resident if:

1. You spend 183+ days in Minnesota, AND
2. You (or your spouse) rent, own, maintain, or occupy an abode

Key details:

• Top tax rate: 9.85% on income over $183,340 (married filing jointly)
• Reciprocal agreements: North Dakota and Michigan residents can spend 183+ days in Minnesota without MN residency if they maintain domicile in their home state

Avoiding Double Taxation: Tax Credits for Dual Residency

If you're classified as a statutory resident of one state while being domiciled in another, you may face taxation in both states. Fortunately, most states offer tax credits to reduce or eliminate double taxation.

How Tax Credits Work

1. File in both states: You file a resident return in your domicile state and a statutory resident return in the state where you exceeded 183 days
2. Report all income on both returns: Both states tax your worldwide income
3. Claim a credit: Your domicile state typically allows a credit for taxes paid to the other state on the same income

Example:

• You're domiciled in Florida (0% income tax)
• You spend 200 days working in New York and are classified as a NY statutory resident
• NY taxes your worldwide income at 10.9% (top rate)
• Result: You owe NY taxes with no credit (Florida has no income tax, so there's no tax to offset)

Better example:

• You're domiciled in New Jersey (10.75% top rate)
• You spend 200 days in New York and are classified as a NY statutory resident
• NY taxes your income at 10.9%; NJ taxes at 10.75%
• Result: You pay NY tax (higher rate), and NJ allows a credit for NY taxes paid, reducing your NJ liability to near zero

Limitation: Credits Don't Eliminate the Problem Entirely

• Credits only apply to the lesser of the two tax rates—you pay the higher rate
• If you're domiciled in a zero-tax state (Florida, Texas, etc.), you get no credit benefit and pay the full statutory resident state tax
• Administrative burden: filing multiple state returns, increased accounting fees, audit risk in multiple jurisdictions

Special Considerations for Remote Workers

The rise of remote work has created significant complexity around the 183-day rule. Here's what remote workers need to know:

Convenience of the Employer Rule

Some states (notably New York) have a "convenience of the employer" rule:

If you work remotely for a NY-based employer by your own choice (not employer necessity), New York can tax your income as if you performed the work in NY—even if you're working from another state.

States with this rule:

• New York
• Delaware
• Nebraska
• Pennsylvania (limited application)
• Arkansas (in certain situations)

Impact: If you work remotely for a NYC employer while living in Florida, NY may still tax your wages—even though you're not physically in NY and never trigger the 183-day rule.

Defense: Employer must designate your remote work location as a "bona fide employer office" (difficult standard to meet).

Digital Nomads and Multi-State Workers

If you work from multiple states throughout the year:

• Track every day carefully: Which state you worked from each day
• File nonresident returns: In each state where you worked and earned income
• Avoid 183+ days in any single state: Unless you intend to establish domicile there
• Establish domicile in a zero-tax state: Florida, Texas, etc., to minimize overall tax burden

See our Digital Nomad Tax Guide for comprehensive strategies.

Strategies to Avoid Unwanted Statutory Residency

If you split time between states or travel frequently, use these strategies to prevent unintended statutory residency:

1. Establish Domicile in a Zero-Tax State

If you're not tied to a specific high-tax state, establish domicile in:

• Florida: Warm weather, no income tax, easy domicile establishment
• Texas: Major job markets, no income tax, lower cost of living
• Nevada: No income tax, close to California for visits
• South Dakota: Easiest domicile to establish (requires only 1 night), no income tax

With a zero-tax domicile, even if you're classified as a statutory resident elsewhere, you won't face double taxation (though you'll still owe the statutory resident state taxes).

2. Track Your Days Religiously

Use a day-tracking system to ensure you never accidentally exceed 183 days:

• Apps: TaxBird, Monaeo, or custom residency tracking software
• Spreadsheet: Simple Excel/Google Sheets log with dates and locations
• Calendar: Mark each day's location on Google Calendar or similar

Keep supporting documentation:

• Boarding passes
• Hotel receipts
• Credit card statements (location-based transactions)
• Cell phone location data
• E-ZPass or toll records

3. Don't Maintain a Permanent Abode in High-Tax States

Many states require both 183+ days and a permanent place of abode to trigger statutory residency. If you don't maintain a residence:

• Stay in hotels, Airbnbs, or short-term rentals when visiting
• Don't keep an apartment "available" for your use—rent it out
• Use furnished temporary housing instead of long-term leases

4. Split Time Strategically

If you must spend significant time in a high-tax state but want to avoid statutory residency:

• Spend 182 days or fewer in that state (stay below the threshold)
• Spend the majority of your time in your domicile state or other locations
• Plan your calendar at the beginning of the year to ensure compliance

5. Use Reciprocal Agreements (If Available)

Some neighboring states have reciprocal tax agreements that prevent double taxation even if you work across state lines:

• Minnesota has agreements with North Dakota and Michigan
• Wisconsin has agreements with Illinois, Indiana, Kentucky, and Michigan
• Virginia and Maryland have reciprocity for wages (but not investment income)
• Pennsylvania and New Jersey have reciprocity

Under reciprocity, you generally pay tax only to your state of residence, not where you work.

Record-Keeping Best Practices

If a state audits your residency status, the burden of proof is on you to demonstrate you spent 183 days or fewer. Maintain comprehensive records:

Essential Documentation

• Day-by-day location log: Spreadsheet or app showing where you spent each night
• Travel records: Boarding passes, itineraries, hotel confirmations, Airbnb bookings
• Credit card statements: Location-based transactions showing where you made purchases
• Bank statements: ATM withdrawals show location
• Cell phone records: GPS location history (Google Timeline, Apple location data)
• Toll records: E-ZPass, FasTrak, or other toll transponder data
• Work records: Timesheets, emails, meeting notes showing work location
• Photos and social media: Geotagged photos proving location (use with caution—can also work against you)

How Long to Keep Records

Most states can audit tax returns for 3-4 years after filing (longer if fraud is suspected). Keep residency documentation for at least 7 years to be safe.

Frequently Asked Questions

Do all states use the 183-day rule?

No. States with no income tax don't have the rule. Many other states use domicile tests where time spent is a factor but not the sole determinant. However, the most aggressive tax states (NY, CA, NJ, CT) do use some form of the 183-day rule for statutory residency.

What if I spend 183+ days in two different states in the same year?

This is technically impossible (there are only 365 days in a year). However, if you spend 183+ days in one state and maintain domicile in another, you could be considered a resident of both states—resulting in double taxation (though credits usually reduce this).

Does working remotely from a state count as being "in" the state?

Yes. Any day you're physically present in a state—whether for work, vacation, or any other reason—counts toward the 183-day threshold (unless a specific exception applies).

Can I reset the 183-day count by leaving the state for a period?

The 183-day rule typically applies to a calendar year (January 1 - December 31). Leaving temporarily and returning doesn't "reset" the count—all days within the calendar year are cumulative.

What happens if I exceed 183 days by mistake?

If you unintentionally exceed 183 days, you're still subject to statutory residency for that year. You must:

• File a resident return in the state where you exceeded 183 days
• Pay taxes on your worldwide income to that state
• Claim credits in your domicile state (if applicable) to reduce double taxation
• Be more careful with day counting in future years

Does the 183-day rule apply to international travelers?

The 183-day rule discussed here is for U.S. state income tax. Separate rules apply for federal tax purposes for foreign nationals (the IRS Substantial Presence Test uses 183 days to determine if foreign nationals are U.S. tax residents).

For U.S. expats working abroad, state residency is determined by domicile, not days spent overseas. See our Expat Tax Guide.

Can I challenge a state's residency determination?

Yes. If a state claims you're a statutory resident and you disagree, you can:

1. Respond with documentation: Provide day-counting records, travel receipts, etc., proving you spent 182 days or fewer
2. Appeal the determination: Most states have administrative appeal processes
3. Hire a tax attorney: For high-dollar disputes, legal representation is essential

What if my employer is in a different state than where I live and work?

Your work location (where you physically perform work) determines tax obligations, not where your employer is headquartered—except in states with the "convenience of the employer" rule (NY, DE, NE, PA, AR).

Example:

• You live and work remotely from Florida (0% income tax)
• Your employer is headquartered in California
• Result: You owe no state income tax (FL has none, and CA can't tax you for work performed outside CA)

Exception (convenience rule):

• You live and work remotely from Florida
• Your employer is headquartered in New York
• Result: NY may try to tax your income under the "convenience of the employer" rule

Action Plan: Protecting Yourself from Unwanted Statutory Residency

1. Establish domicile in a zero-tax state: Florida, Texas, Nevada, South Dakota, Tennessee, or Washington
2. Track your days in every state: Use an app, spreadsheet, or calendar to log daily locations
3. Plan your calendar: At the start of each year, estimate time in each state and ensure you stay below 183 days in high-tax states
4. Avoid maintaining permanent housing: In states where you're not domiciled, use hotels or short-term rentals instead of leases
5. Keep comprehensive records: Boarding passes, hotel receipts, credit card statements, cell phone location data
6. Understand your state's specific rules: Day-counting exceptions, abode requirements, reciprocal agreements
7. File correct returns: Nonresident returns for states where you worked but didn't meet statutory residency; resident returns where you're domiciled or meet statutory residency
8. Consult a tax professional: If you split time between high-tax states or have complex situations

Final Thoughts

The 183-day rule is one of the most important concepts for anyone who works remotely, travels frequently, or owns property in multiple states. Exceeding 183 days in a high-tax state can cost you tens of thousands of dollars per year in unexpected state income taxes.

Key takeaways:

• The 183-day rule makes you a statutory resident even if you're domiciled elsewhere
• Any part of a day typically counts as a full day—track meticulously
• States vary: Some require an abode + 183 days; others (like Maryland) use 183 days alone
• Establish domicile in a zero-tax state to minimize risk and eliminate state income tax entirely
• Track every day and keep supporting documentation for 7+ years
• Plan ahead: Don't accidentally exceed 183 days in high-tax states

Ready to eliminate state income tax? Your Tax Base helps you establish Florida domicile with a legitimate residential address, mail forwarding, and expert guidance on tracking days and avoiding statutory residency in other states. Contact us today to start saving on state taxes.

Disclaimer: This article provides general information about state tax residency rules and should not be considered tax or legal advice. State tax laws vary significantly and are subject to change. Consult with a qualified tax professional about your specific situation.

For more state tax strategies, see our California Exit Guide, New York Residency Guide, and Digital Nomad Tax Strategies.