Key Takeaways
- 183 days in a state may trigger "statutory residency" and tax liability
- Each state applies the rule differently - NY is strictest
- Being under 183 days does NOT guarantee you're safe from state taxes
- Track your days carefully and keep documentation
What is the 183-Day Rule?
The 183-day rule is a statutory residency test used by many states to determine if you're a tax resident. If you spend 183 or more days in a state that uses this rule, you may be considered a resident of that state for tax purposes—even if you've established domicile elsewhere.
How It Works
The basic concept is simple:
- Count the number of days you're physically present in a state
- If that number equals or exceeds 183 days, you may be a "statutory resident"
- As a statutory resident, you could owe that state income tax
State Variations
Not all states use the 183-day rule the same way:
States with Strict 183-Day Rules
| State | Rule |
|---|---|
| New York | 183 days + permanent place of abode = statutory resident |
| California | 183 days creates a presumption of residency (can be rebutted) |
| New Jersey | 183 days triggers residency analysis |
| Connecticut | 183 days + permanent place of abode |
States with Different Rules
- Oregon: Uses 200 days, not 183
- Hawaii: Also uses 200 days
- Texas, Florida, Nevada: No income tax, so no day counting
What Counts as a "Day"?
This varies by state, but generally:
- New York: Any part of a day counts as a full day
- California: More flexible, but auditors look at overall presence
- Most states: Being present at any time during a 24-hour period = 1 day
Common Misconceptions
"If I spend less than 183 days, I'm safe"
FALSE. States can still claim you as a resident based on domicile. The 183-day rule creates statutory residency, but you can also be a domiciliary resident regardless of days.
"I only need to count work days"
FALSE. All days count—weekends, holidays, sick days, and vacation days spent in the state.
"Passing through doesn't count"
USUALLY FALSE. In New York, even a brief airport layover can count as a day if you have a permanent place of abode in the state.
How to Track Your Days
If you're at risk of triggering the 183-day rule:
- Keep a detailed calendar of your location each day
- Save flight records, hotel receipts, and credit card statements
- Use a day-counting app or spreadsheet
- Document any days you were NOT in the state
What This Means for Florida Residents
As a Florida resident, you don't need to worry about Florida counting days—Florida has no income tax. However, you DO need to be careful about:
- Spending too much time in your old state (especially CA, NY, NJ)
- Extended work assignments in high-tax states
- Maintaining a "permanent place of abode" in another state