Tennessee has no income tax at all anymore, which makes it a genuine destination for people leaving high-tax states. The catch is the usual one.
Tennessee has no state income tax. Its old Hall tax on interest and dividends was fully repealed in 2021, so nothing is left. You become a resident by establishing domicile, and the high-tax state you left still applies its own rules, usually 184 or more days plus a home you keep.
Move your life to Tennessee in fact: license, vehicle registration, voter registration, financial accounts, and a home that is genuinely your base. Domicile is intent plus action, and auditors from your old state read the pattern of your life, not just a form.
Because Tennessee takes no position, residency is decided by the state you came from. Most high-tax states treat a maintained home plus more than 183 days as residency and count any part of a day as a full day. Keep your days there under the line and be able to prove it.
In an audit the burden is on you to prove the days you were outside the state. A contemporaneous day-by-day log, backed by phone, card, and travel records, is the strongest defense.
DayStayed logs your days by state so you can show your former state no longer has a claim.
No. Tennessee has taxed no personal income since the Hall tax on interest and dividends was fully repealed in 2021.
Move your domicile in fact: license, registration, voter roll, accounts, and a life genuinely centered in Tennessee, with records of your days.
To prove you stayed under your former high-tax state’s threshold. The burden of proof there falls on you.
Track your days by state automatically and keep an export ready before anyone asks for it.
