Iowa — Tax Residency Rule
Summary
- Statutory test
- Domicile, or a permanent place of abode in Iowa
- Day count in statute
- None
- Presumption
- Place of abode + more than 183 days = permanent abode (rebuttable)
- Window
- Tax year (usually the calendar year)
- Effect
- All income taxed (flat 3.8% since 2025)
- Basis
- Iowa Code §422.4(14); 701 IAC 300.17
Iowa taxes you as a resident if you are domiciled in Iowa or you maintain a permanent place of abode there — the statute contains no day count. The 183-day figure comes from the Department of Revenue's rules: if you maintain a place of abode in Iowa and spend more than 183 days of the tax year in the state, you are presumed to maintain a permanent place of abode, and therefore to be a resident, unless you rebut it. Staying at 183 days or fewer removes the presumption, but an Iowa home can still make you a resident on the facts.
Who it applies to
This matters most if you are:
- Someone who keeps a home in Iowa while living or working mostly in another state or country.
- A remote worker or contractor spending long stretches in Iowa in a rented or borrowed dwelling.
- A person moving into or out of Iowa mid-year, or a former Iowan who still keeps a house there.
It applies to individuals regardless of citizenship — Iowa residency here is about domicile and a maintained home, not visa or immigration status.
The rule — and why it exists
Iowa Code §422.4(14) says the word "resident" includes “any individual domiciled in the state, and any other individual who maintains a permanent place of abode within the state”. The Department's rule 701—300.17 fills in the detail:
- Permanent place of abode. It requires maintaining a place of abode long enough to create a "well-settled physical connection" with the locality. The factors are the time you spend there, the nature of the dwelling, your activities in the locality and your intentions about the length and nature of your stay.
- The 183-day presumption. Maintaining a place of abode in Iowa and spending more than 183 days of the tax year in the state creates a rebuttable presumption that the abode is permanent. Involuntary presence, such as an extended hospital stay, may not count.
- Domicile. If Iowa is where you intend to live permanently or indefinitely and return to when absent, you are a resident regardless of days. Once established, an Iowa domicile continues until you take positive action to become domiciled elsewhere — the rule says absence from Iowa for 183 days does not alone show you abandoned it.
Why it matters: because the statute treats a permanent abode as enough on its own, Iowa can reach people who are domiciled elsewhere but have a settled base in the state — with no need for a separate statutory-residency day test.
Counting the days
- 1Count each day you are in Iowa during the tax year (for most people, January 1 to December 31).
- 2Day 184 with a place of abode in Iowa triggers the presumption that the abode is permanent. Iowa's rule does not define a partial day, so count arrival and departure days to be safe.
- 3Under 183 days, the presumption does not arise — but the permanent-abode factors and domicile still apply.
- 4For domicile, Iowa's rule also uses 183 days as one factor: you are presumed not domiciled in Iowa only if you meet all five listed conditions, including being in Iowa less than 183 days and living in an abode elsewhere for at least 183 days.
Each tax year is assessed on its own, but a home you keep in Iowa year after year is evidence of permanence whatever the count in any single year.
Examples
Example 1 — presumed resident
You rent a home in Des Moines all year and are in Iowa for about 210 days. You maintain a place of abode and exceed 183 days, so you are presumed to maintain a permanent place of abode — and with an open-ended stay there is little to rebut it. Iowa taxes all your income for the year.
Example 2 — presumption raised, then rebutted
You spend 200 days in Iowa on a fixed-term project, living in a short-term rental, while your family home and job base stay in Illinois. The rental is a place of abode you occupy, so the presumption arises. You can rebut it with evidence that the stay was temporary — the end date, the out-of-state home, where your family and ties are.
Example 3 — under 183 days with an Iowa house
You live in Arizona but keep your long-held, furnished house in Cedar Rapids, still hold an Iowa driver's license, and spend 150 days there. The 183-day presumption does not arise, but that is not the end of it: the house may still be a permanent place of abode on the factors, and keeping an Iowa abode plus an Iowa license is one of the combinations that creates a rebuttable presumption that you are still domiciled in Iowa.
Exceptions & edge cases
- No day count protects an Iowa home. Below 183 days you lose only the presumption; a well-settled Iowa abode can still make you a resident.
- Involuntary presence. The rule gives confinement in a correctional facility and an extended hospital stay as examples where 183 days in Iowa may not make an abode permanent.
- Part-year residents. You can be a part-year resident only if you do not maintain a permanent place of abode in Iowa and are domiciled there for less than the whole year. For part-year status, the rule says being in or out of Iowa for 183 days may not be a factor.
- Married couples. Unless shown otherwise, married persons are presumed to have the same residence.
- Dual state claims. Where another state also claims you as a resident, credits for taxes paid to the other state usually prevent full double taxation — but the mechanics are technical.
Common misconceptions
- "Iowa is a 183-day statutory-residency state." Not quite — the statute has no day test. A permanent place of abode alone makes you a resident; 183 days is a presumption in the rules.
- "Under 183 days means I'm not an Iowa resident." False — domicile or a permanent Iowa abode can make you a resident with far fewer days.
- "A rental I don't own can't be my abode." It can — Iowa's rule covers any dwelling you maintain or occupy, owned, rented or neither.
- "Only my Iowa income is taxed." A resident is taxed on all income for the year, wherever it is earned, not just Iowa-source income.
Frequently asked questions
No. Iowa's statute has no day count at all: you are a resident if you are domiciled in Iowa or maintain a permanent place of abode there. The 183 days only matter for a rebuttable presumption — staying under them removes the presumption, not the underlying test.
From the Department of Revenue's rule, 701—300.17(1): there is a rebuttable presumption that you maintain a "permanent place of abode" if you maintain a place of abode in Iowa and spend more than 183 days of the tax year in the state. Because a permanent place of abode alone makes you a resident, that presumption is effectively a residency presumption.
Under 701—300.17(1), a house, apartment, condominium, mobile home or other dwelling place maintained or occupied by you, whether or not you own or rent it. Whether it is permanent depends on the time you spend there, the nature of the dwelling, your activities in the area and how long you intend to stay.
Per tax year — for most people the calendar year, January 1 to December 31. Each year is assessed on its own.
Residents are taxed on all income, wherever earned, except items specifically exempted by law; nonresidents only on Iowa-source income. Since 2025 Iowa has a flat individual income tax rate of 3.8% (Senate File 2442), which also applies in 2026.
It can happen — for example if you are domiciled in one state but keep a permanent place of abode in Iowa. Where two states both tax the same income, credits for taxes paid to the other state usually apply, but the rules are technical and worth checking with an adviser.
This rule is tracked automaticallyin
Bounded
- Automatically tracks your days for this rule
- Alerts you before you cross the limit
- Records border-crossing days in both countries
- Runs alongside your other visa, tax, and residency rules
Sources
Related rules
For information only. This page is a plain-English summary of publicly available rules, not tax, legal, or immigration advice. Rules change and depend on your personal circumstances — always confirm with the official source above and a qualified professional before acting.