Each state sets its own line. Here is how the day-count and statutory residency rules work in every state, with the thresholds that matter most.
| State | Income tax | Residency day rule |
|---|---|---|
| Alabama | Yes | More than 7 months (~214 days) + permanent place of abode |
| Alaska | None | No day count; the old state's applies |
| Arizona | Yes | 9-month (~270 day) residency presumption |
| Arkansas | Yes | More than 6 months (~183 days) + permanent place of abode |
| California | Yes | No bright line; facts and circumstances |
| Colorado | Yes | More than 183 days (6 months) + permanent place of abode |
| Connecticut | Yes | 184+ days + abode (full year) |
| Delaware | Yes | More than 183 days + permanent place of abode |
| Florida | None | No day count; the old state's applies |
| Georgia | Yes | 183+ days or part-days (per 365) present (no abode) |
| Hawaii | Yes | More than 200 days (presumed) present (no abode) |
| Idaho | Yes | More than 270 days + permanent place of abode |
| Illinois | Yes | 184+ days + permanent place of abode |
| Indiana | Yes | More than 183 days + permanent place of abode |
| Iowa | Yes | More than 183 days + permanent place of abode |
| Kansas | Yes | More than 6 months (presumed) present (no abode) |
| Kentucky | Yes | More than 183 days + permanent place of abode |
| Louisiana | Yes | More than 6 months (~183 days) + permanent place of abode |
| Maine | Yes | More than 183 days + permanent place of abode |
| Maryland | Yes | 183 or more days + permanent place of abode |
| Massachusetts | Yes | 184+ days + permanent place of abode |
| Michigan | Yes | At least 183 days (deemed) present (no abode) |
| Minnesota | Yes | 183 or more days + permanent place of abode |
| Mississippi | Yes | Domicile only |
| Missouri | Yes | More than 183 days + permanent place of abode |
| Montana | Yes | Domicile + facts and circumstances |
| Nebraska | Yes | More than 183 days (6 months) + permanent place of abode |
| Nevada | None | No day count; the old state's applies |
| New Hampshire | None | No day count; the old state's applies |
| New Jersey | Yes | 184+ days + permanent place of abode |
| New Mexico | Yes | 185 or more days present (no abode) |
| New York | Yes | 184+ days + permanent place of abode |
| North Carolina | Yes | More than 183 days (presumed) present (no abode) |
| North Dakota | Yes | More than 210 days (7 months) + permanent place of abode |
| Ohio | Yes | Domicile only |
| Oklahoma | Yes | Domicile only |
| Oregon | Yes | More than 200 days + permanent place of abode |
| Pennsylvania | Yes | 184+ full days + permanent place of abode |
| Rhode Island | Yes | More than 183 days + permanent place of abode |
| South Carolina | Yes | Domicile only |
| South Dakota | None | No day count; the old state's applies |
| Tennessee | None | No day count; the old state's applies |
| Texas | None | No day count; the old state's applies |
| Utah | Yes | 183 or more qualifying days + permanent place of abode |
| Vermont | Yes | More than 183 days + permanent place of abode |
| Virginia | Yes | More than 183 days + permanent place of abode |
| Washington | Yes | 9.9% over $1M from 2028 (under challenge); no day-count trap |
| West Virginia | Yes | More than 183 days + permanent place of abode |
| Wisconsin | Yes | 183 or more days + permanent place of abode |
| Wyoming | None | No day count; the old state's applies |
Thresholds are summarized. Every state turns on specific facts, and rules change. Open a state for detail, and confirm with a tax professional before acting.
