United States day-count rules

Spending time in United States? The rules below can affect tax residency, your right to remain, visa and travel limits and the path to citizenship. This page brings United States’s day-count rules together in one place — each explained in plain English, with links to the official sources.

California — Audit-Risk Residency IndicatorCalifornia residency turns on your closest connections, not days alone. Staying under 45 CA days a year lowers audit risk but does not guarantee non-residency.45 days / year

Connecticut — Safe Harbor (30-Day)Connecticut's 30-day safe harbor: a domiciliary who keeps no permanent abode in CT and spends under 30 days there is not taxed as a resident. How it works.30 days / year

Connecticut — Tax Residency RuleThe Connecticut statutory residency rule: spend more than 183 days in CT while keeping a permanent place of abode and you are taxed as a resident. How days count.183 days / year

Delaware — Tax Residency RuleThe Delaware statutory residency rule: spend more than 183 days in DE while keeping a permanent place of abode and you are taxed as a resident. How days count.183 days / year

District of Columbia — Tax Residency RuleThe DC statutory residency rule: keep a place of abode and spend more than 183 days in the District and you are taxed as a resident. How days count.183 days / year

Hawaii — Tax Residency RuleHawaii's statutory residency rule: spend more than 200 days in the state while keeping a permanent place of abode and you are taxed as a resident. How days count.200 days / year

Idaho — Tax Residency RuleHow Idaho's 270-day tax residency rule works: keep an Idaho home and spend more than 270 days in-state and you're a statutory resident. With official sources.270 days / year

Iowa — Tax Residency RuleThe Iowa statutory residency rule: spend more than 183 days in Iowa while keeping a permanent place of abode and you are taxed as a resident. How days count.183 days / year

Kentucky — Tax Residency RuleThe Kentucky statutory residency rule: spend more than 183 days in KY while keeping a permanent place of abode and you are taxed as a resident. How days count.183 days / year

Louisiana — Tax Residency RuleThe Louisiana statutory residency rule: spend more than 183 days in LA while keeping a permanent place of abode and you are taxed as a resident. How days count.183 days / year

Maine — Tax Residency RuleThe Maine statutory residency rule: spend more than 183 days in Maine while keeping a permanent place of abode and you are taxed as a resident. How days count.183 days / year

Maryland — Tax Residency RuleMaryland statutory residency: spend 183+ days in Maryland while keeping a place of abode there for more than 6 months and you are taxed as a resident.183 days / year

Massachusetts — Tax Residency RuleMassachusetts' 183-day statutory residency rule: how the day-count and permanent-place-of-abode test works under MA General Laws Ch. 62 §1, with official sources.183 days / year

Minnesota — Tax Residency RuleThe Minnesota 183-day rule: spend more than half the year in MN while keeping an abode there and you are taxed as a resident. How days are counted.183 days / year

Missouri — Tax Residency RuleThe Missouri statutory residency rule: spend more than 183 days in MO while keeping a permanent place of abode and you are taxed as a resident. How days count.183 days / year

Nebraska — Tax Residency RuleThe Nebraska statutory residency rule: keep a permanent place of abode and spend more than 183 days in NE and you are taxed as a resident. How days count.183 days / year

New Jersey — Tax Residency RuleNew Jersey's 183-day statutory residency rule explained: keep a permanent home in NJ and spend more than 183 days there in a calendar year and you're taxed as a resident.183 days / year

New York — 183-Day Statutory ResidencySpend more than 183 days in New York while keeping a permanent place of abode and you're a statutory resident — taxed by NY on everything. How the two-prong test works, why any part-day counts as a full day, with examples.183 days / year

New York — Safe Harbor (30-Day)New York's 30-day safe harbor: a NY domiciliary who keeps no abode in the state and spends 30 or fewer days there is not taxed as a resident. How the day count works.30 days / year

New York City — Tax Residency RuleThe New York City statutory residency rule: spend more than 183 days in NYC while keeping a permanent place of abode and you owe city income tax. How days count.183 days / year

North Carolina — Tax Residency RuleThe North Carolina statutory residency rule: keep a permanent place of abode and spend more than 183 days in NC and you are taxed as a resident. How days count.183 days / year

North Dakota — Tax Residency RuleNorth Dakota's statutory residency rule explained: spend more than 210 days in the state while keeping a permanent place of abode and you become a resident for income tax.210 days / year

Ohio — Bright-Line Residency (213 Contact Periods)Ohio's bright-line nonresident presumption: 212 or fewer contact periods a year, plus an out-of-state abode and a filed IT NRS. A contact period is not a day.<213 contact periods / year

Oregon — Safe Harbor (30-Day)Oregon's 30-day safe harbor: a former resident who keeps no permanent abode in Oregon and spends under 30 days there is not taxed as a resident. How it works.30 days / year

Oregon — Tax Residency RuleOregon's statutory residency rule: keeping a permanent home in Oregon plus more than 200 days in-state makes you a resident for tax under ORS Chapter 316.200 days / year

Pennsylvania — Tax Residency RulePennsylvania's statutory residency rule: spend more than 183 days in PA while keeping a permanent place of abode and you are taxed as a resident. How days count.183 days / year

Rhode Island — Tax Residency RuleThe Rhode Island statutory residency rule: spend more than 183 days in RI while keeping a permanent place of abode and you are taxed as a resident. How days count.183 days / year

South Carolina — 183-Day Residency PresumptionSouth Carolina residency turns on domicile, not days. But over 183 days in the state presumes you a resident. How the rebuttable rule works, with sources.<183 days / year

United States — Foreign Earned Income Exclusion (FEIE)US Foreign Earned Income Exclusion physical presence test: spend 330 full days outside the US in any 12-month period to qualify to exclude foreign earned income under IRC §911.330 days / 12 months

United States — Substantial Presence TestThe US Substantial Presence Test explained: the weighted 3-year, 183-day day count that makes a non-citizen a US tax resident, how to count days, and which days are exempt. With IRS sources.183 (weighted)

Utah — Tax Residency RuleHow Utah's 183-day tax residency rule works: keep a Utah home and spend 183 or more days in-state and you're a statutory resident. With official sources.183 days / year

Vermont — Tax Residency RuleThe Vermont statutory residency rule: spend more than 183 days in VT while keeping a permanent place of abode and you are taxed as a resident. How days count.183 days / year

Virginia — Tax Residency RuleThe Virginia statutory residency rule: spend more than 183 days in VA while keeping a place of abode and you are taxed as a resident. How the days count.183 days / year

West Virginia — Tax Residency RuleThe West Virginia statutory residency rule: spend more than 183 days in WV while keeping a permanent place of abode and you are taxed as a resident. How days count.183 days / year

Yonkers — Tax Residency RuleThe Yonkers statutory residency rule: spend more than 183 days in Yonkers while keeping a permanent place of abode there and you owe the Yonkers resident surcharge. How days count.183 days / year

United States — Green Card Absence RuleHow long a US green card holder can stay outside the country before risking their status: the 180-day and 1-year absence limits and how to protect permanent residence. With USCIS sources.Under 180 days abroad

United States — B1/B2 Tourist Visa 180-Day LimitHow the US B1/B2 tourist visa 180-day rule works: CBP admits most visitors for up to 6 months per entry, your I-94 sets the real leave-by date, and it resets on each admission.180 days / visit

United States — ESTA / Visa Waiver 90-Day RuleHow the US ESTA / Visa Waiver Program 90-day rule works: a hard 90-day cap per visit, no extensions, no rolling annual limit, and each new entry resets the clock.90 days / visit

United States — Naturalization Physical Presence (913 Days)US naturalization requires at least 913 days (30 months) of physical presence in the 5 years before you apply — plus continuous residence. How the rule and 6-month absence trap work.913 days / 5 years

US Substantial Presence Test CalculatorThe IRS weighted day count — current year plus ⅓ and ⅙ of the two before.

FEIE Physical Presence Test CalculatorFinds your best 12-month window for the 330-days-abroad test.

US Naturalization Days Calculator913 days of physical presence in 5 years, with continuous-residence warnings.