State Tax Residency Rules by State: The Complete 50-State Guide for 2026

Why Your State's Residency Rules Can Cost You Thousands

If you split time between states, work remotely, or are thinking about relocating, the difference between understanding your state's residency rules and ignoring them can be worth tens of thousands of dollars every single year.

Here is the math: California's top individual income tax rate is 13.3%. Florida's is 0%. For someone earning $100,000, that is a $13,300 difference — every year. Over a decade, that gap exceeds $133,000.^{[Tax Foundation, "State Individual Income Tax Rates and Brackets, 2026"]}

But state tax savings only work if you actually change your tax residency correctly. Get it wrong, and your former state will audit you, claim you never really left, and send you a bill — plus penalties and interest.

This guide covers all 50 states plus the District of Columbia: how each state determines tax residency, the exact day thresholds and abode requirements, which states will come after you, and how to change your residency legally.

The Two Ways States Claim You as a Tax Resident

Every state with an income tax uses one or both of two legal frameworks to determine who owes taxes:

1. Domicile (Intent-Based)

Domicile is your permanent legal home — the place you intend to return to whenever you are away. You can have only one domicile at a time, and it remains yours until you affirmatively establish a new one. States evaluate domicile through objective factors: where you keep your belongings, where your family lives, where you vote, where you hold professional licenses, and where you maintain financial accounts.

Domicile does not change automatically when you move. You must demonstrate both physical presence in the new state and intent to make it your permanent home.^{[IRS Publication 17, Chapter 1]}

2. Statutory Residency (Time-Based)

Statutory residency is triggered when you spend a certain number of days in a state (typically 183 or more) and maintain a permanent place of abode there. Unlike domicile, this is a mechanical test — it does not care about your intent.

The danger: you can be a statutory resident of one state while domiciled in another, and owe taxes to both. For example, if you are domiciled in Florida but spend 200 days in New York and maintain an apartment there, New York will tax you as a statutory resident on your worldwide income — even though Florida is your permanent home.

The landmark case Gaied v. New York Tax Appeals Tribunal (2014) established that a "permanent place of abode" must be one in which the taxpayer has a "residential interest," not merely access to a property.^{[Multistate Tax Commission, model allocation regulations]}

Understanding the distinction between domicile and statutory residency is the foundation for every strategy in this guide.

State Tax Residency Rules: All 50 States + DC

The table below covers every state's approach to tax residency. States are grouped into four categories: no income tax, 183-day statutory residency, higher threshold, and domicile/facts-and-circumstances. Each entry links to the primary government source.

How to read this table: "Abode Required?" means the state requires you to maintain a permanent place of abode (a home available for your use) in addition to meeting the day threshold. If a state requires both days AND an abode, simply staying under the day count OR eliminating your abode can prevent statutory residency.

The 6 States That Will Audit Your Residency

Not all states care equally about residency. The following six states have dedicated audit teams, sophisticated data-matching programs, and a financial incentive to pursue high-income taxpayers who claim to have moved to zero-tax states.

New York

The rule: 183 days in New York + a permanent place of abode maintained for 10 or more months = statutory resident. New York counts "any part of a day" as a full day — stopping for coffee on a drive through counts.^{[NY DTF Residency Guide]}

The gotcha: New York auditors use cell phone records, EZ-Pass transponder data, credit card transactions, social media check-ins, and even veterinary records to place you in the state. In Gaied v. NY Tax Appeals Tribunal (2014), the court ruled that a "permanent place of abode" requires a "residential interest" — but the DTF still aggressively tests this boundary.

Audit scale: New York collected approximately $3.2 billion from roughly 750,000 residency-related audits between 2022 and 2023. If you earned over $1 million and filed a part-year or nonresident return, expect scrutiny.

How to exit cleanly: File Form IT-203 (nonresident/part-year return), surrender your NY driver's license, move your "items near and dear" (family photos, pets, heirlooms) to your new state, and stay under 183 days going forward.

Related guides: New York Residency Laws Guide | How to Leave New York Residency | Why People Are Leaving New York | NY to Florida Residency

California

The rule: No fixed day threshold. The Franchise Tax Board (FTB) uses 19 factors from the Appeal of Bragg (2003) — location of family, bank accounts, professional affiliations, social ties, and more. The 9-month presumption means spending more than 9 months in CA creates a rebuttable presumption of residency. The only true safe harbor: spend 546+ consecutive days outside California with no more than 45 days back in the state.^{[FTB Publication 1031]}

The gotcha: In California, the burden of proof is on the taxpayer to prove they are no longer a resident. If the FTB believes you intended to return to California — even years later — they can argue you never actually left. The FTB monitors media reports, uses informant tips, and cross-references financial transaction data.

How to exit cleanly: Sell or vacate your CA property (do not keep it "available"), move your family with you, cancel CA memberships and professional licenses, and document at least 546 days outside the state.

Related guides: How to Legally Leave California | Terminate California Residency | California Exit Tax Guide | Why People Are Leaving California | CA to Florida Residency

New Jersey

The rule: 183 days + permanent home maintained in NJ. Partial days count as full days. New Jersey's definition of "permanent home" is broad — if your name is on a lease or deed, it counts even if you rarely visit.^{[NJ Division of Taxation]}

The gotcha: If you cannot prove where you were on a given day, New Jersey assumes you were in New Jersey. The burden of proof falls on you. Keep meticulous travel records.

How to exit cleanly: Sell or terminate your NJ lease, update your driver's license, file a part-year NJ return, and keep a day-by-day log of your whereabouts for at least 3 years post-move.

Related guides: How to Leave New Jersey Residency | NJ to Florida Residency

Connecticut

The rule: 183 days + permanent place of abode maintained in CT. Connecticut does offer a 30-day safe harbor for domiciliaries who fully relocate — if you spend fewer than 30 days in CT after moving and have no abode, you can be treated as a nonresident for the remainder of the year.^{[CT DRS]}

The gotcha: Connecticut's "permanent place of abode" definition is broad. A furnished room in a relative's house can count if it is "maintained" for your use. Many snowbirds who think they have left Connecticut discover they have not.

Related guide: Leaving Connecticut

Maryland

The rule: 183 days + abode maintained for more than 3 months (tightened from 6 months for tax years 2025 and beyond). Maryland also imposes county-level income taxes on top of the state rate, creating a combined top rate as high as 9.8%.^{[MD Comptroller]}

New for 2026: Maryland added two new high-earner brackets (6.25% and 6.50%) plus a 2% capital gains surtax. Combined with local piggyback taxes, the effective top rate is now one of the highest in the nation.

The gotcha: The 3-month abode rule is new and catches people who previously relied on the 6-month standard. If you own property in Maryland, you may be a statutory resident even with minimal time in the state.

Related guide: Leaving Maryland

Minnesota

The rule: 183 days in Minnesota + a year-round abode with cooking and bathing facilities. Any part of a day counts as a full day. Minnesota reciprocal agreements cover only Michigan and North Dakota (not Wisconsin, despite the common border).^{[MN DOR Residency]}

The gotcha: Minnesota aggressively audits snowbirds heading to Arizona and Florida. If your Minnesota home remains habitable year-round (even if unoccupied from November through March), it counts as a permanent abode. An RV that has cooking and bathing facilities parked in Minnesota can count as an abode.

Related guide: Leaving Minnesota

5 Legal Strategies to Avoid State Tax Residency in 2026

Every strategy below is legal, documented, and used by tens of thousands of Americans every year. The key is proper execution and documentation.

1. Establish Domicile in a Zero-Tax State

The most direct strategy: make your permanent legal home in one of the nine states with no income tax. Florida is the most popular destination because it combines zero income tax with a formal Declaration of Domicile process (FL Statutes §222.17), strong homestead protections, and no requirement to spend a specific number of days in the state.^{[FL §222.17]}

You do not need to own property in Florida. A residential address with a lease agreement is sufficient for driver's license and voter registration purposes. See our plans starting at $55/month.

2. Stay Under the Day Threshold

If you cannot fully relocate, staying under your former state's day threshold prevents statutory residency. For most states, that means fewer than 183 days — but check the table above, as some states use 200, 210, or even 270 days. See our complete 183-day rule guide for tracking tips.

3. Eliminate Your Permanent Abode in the High-Tax State

Most statutory residency tests require both days AND an abode. Selling or terminating the lease on your home in the high-tax state removes one leg of the test, which can be enough to defeat a residency claim even if you exceed the day count for visits. See our guide on proving a domicile change for documentation strategies.

4. Document Everything for 7+ Years

The IRS statute of limitations is generally 3 years, but states can audit up to 6 or 7 years back (and indefinitely in cases of fraud). Keep travel logs, lease agreements, utility bills, mail records, voter registration confirmations, bank statements, and any other evidence tying you to your new domicile. See our audit defense guide for a complete documentation checklist.^{[IRS Publication 556]}

5. Know Your Reciprocal Agreements

Sixteen states plus DC have reciprocal tax agreements allowing residents of one state to work in another without owing taxes to the work state. If you live in a low-tax or no-tax state and work in a reciprocal agreement state, you may owe taxes only to your home state. Common pairs include VA/DC/MD, PA/NJ, and the Midwestern cluster (IL/IN/IA/KY/MI/MN/OH/WI). Reciprocal agreements do not affect residency status but can simplify multi-state filing.

State Residency Rules for Your Situation

Travel Nurses

You work in a different state every 13 weeks. Without a proper tax home, your stipends become taxable income. Florida domicile gives you the permanent base the IRS requires. See our travel nurse residency program and complete tax home guide.

Remote Workers

Your employer's state may try to tax you — especially if your company has offices in New York, California, or another aggressive state. Establishing domicile in a zero-tax state and documenting your remote work arrangement protects you. See our remote worker residency program and remote work tax guide.

Expats and Digital Nomads

Living abroad does not automatically end your state tax residency. California, New York, and several other states will continue to claim you as a resident unless you formally change your domicile. See our expat residency program, expat state tax guide, and best domicile states for expats.

Retirees and Snowbirds

Splitting time between a high-tax state and Florida or Arizona? You need to make sure you do not accidentally trigger statutory residency in your northern state. See our retiree residency program and snowbird tax guide.

What's New for State Tax Residency in 2026

Tax laws change every year. Here are the most significant changes affecting state residency planning in 2026:^{[Tax Foundation, "2026 State Tax Changes"]}

States That Cut Income Tax Rates

Nine states reduced their top individual income tax rates for 2026, most through previously enacted revenue triggers:

• Georgia: 5.09% (continuing phase-down toward flat rate)
• Indiana: 2.95% (down from 3.05%)
• Kentucky: 3.50% (down from 4.00%)
• Mississippi: 4.00% (targeting eventual elimination via HB 1)
• Montana: 5.65% (down from 5.90%)
• Nebraska: 4.55% (down from 4.84%)
• North Carolina: 3.99% (continuing march toward 0%)
• Ohio: 2.75% flat rate (consolidated from brackets)
• Oklahoma: 4.50% (down from 4.75%)

States That Increased Taxes

• Maryland: Added 6.25% and 6.50% brackets for high earners plus a 2% capital gains surtax. Combined state + local top rate now as high as 9.8%.
• Massachusetts: The 4% "Fair Share" millionaire surtax (approved 2022) remains in effect, creating a 9% top rate on income over $1 million.

Other Notable Changes

• New Hampshire: Interest and Dividends tax fully repealed as of January 1, 2025 — now a true zero-income-tax state.
• Washington: Capital gains tax structure includes a 7% base rate plus 2.9% surtax on gains over $1 million. A QSBS exemption proposal is pending.
• Remote work: Arizona introduced a 30-day safe harbor for remote workers (HB 379). Louisiana adjusted its nonresident threshold to 30 days (HB 567).
• States trending toward zero: Mississippi (HB 1 targeting full elimination) and Kentucky (revenue-trigger reductions) continue phasing toward 0% income tax.

Frequently Asked Questions

What is the 183-day rule for state taxes?

The 183-day rule is a statutory residency test used by roughly 25 states. If you spend 183 or more days in one of these states during a tax year and maintain a permanent place of abode there, the state can claim you as a tax resident — even if you are domiciled elsewhere. Some states count any part of a day as a full day, while others require an overnight stay. See our complete 183-day rule guide for details.

Can I be a tax resident of two states at the same time?

Yes. You can be domiciled in one state while meeting the statutory residency test in another. When this happens, both states may tax your worldwide income. Most states offer a credit for taxes paid to other states, but the credit rarely makes you completely whole. The solution is to avoid triggering statutory residency in any state where you are not domiciled.

Which states have no income tax?

Nine states have no general income tax: Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, and Wyoming. Washington imposes a 7% capital gains tax on certain investment income. See our guide to establishing residency in a no-income-tax state.

How does California determine tax residency?

California uses a facts-and-circumstances test based on 19 factors from the Appeal of Bragg (2003). There is no fixed day threshold. The only true safe harbor is spending 546+ consecutive days outside California. See our guide to legally leaving California.

What triggers a state residency audit?

Common audit triggers include claiming a new domicile in a zero-tax state while maintaining property in a high-tax state, having high income (over $1 million), filing a part-year return, keeping children in schools in the old state, and inconsistent addresses across documents. New York and California are the most aggressive auditors.

Do I need to spend 183 days in Florida to be a resident?

No. Florida has no income tax, so there is no statutory residency test. You establish Florida domicile by filing a Declaration of Domicile (FL Statutes §222.17), getting a Florida driver's license, and registering to vote. There is no minimum day requirement. See our Florida residency requirements guide.

What is the difference between domicile and residency?

Domicile is your permanent legal home — the one place you intend to return to when away. You can only have one domicile. Residency (statutory residency) is determined by meeting a state's day-count and abode tests. You can be a statutory resident of multiple states. See our domicile vs. residency explainer.

How do I change my state tax residency legally?

Establish domicile in your new state (driver's license, voter registration, Declaration of Domicile), sever ties with your old state (sell home, cancel memberships, move belongings), stay under the day threshold in your former state, and document everything for at least 7 years. See our domicile change documentation guide.

Related Resources

Guides

• The 183-Day Rule: Complete State Tax Residency Guide
• Moving to Florida: Taxes, Audit Red Flags, and What to Do First
• How to Establish Tax Residency in a No-Income-Tax State

Services

• Florida Residency Services — Full domicile establishment with documentation and audit preparation
• State Tax Comparison Calculator — See your exact savings by state