Residency Requirements by State

Most U.S. states require residents to pay income taxes to the state as well as to the federal government. The factors that determine residency vary by state, but usually involve a person having established their domicile in that state or having spent more than half the year there.

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  • Updated: December 1, 2022
  • 14 min read time
  • This page features 7 Cited Research Articles
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How to Cite Annuity.org's Article

APA Schell, J. (2022, December 1). Residency Requirements by State. Annuity.org. Retrieved December 5, 2022, from https://www.annuity.org/personal-finance/taxes/residency-requirements-by-state/

MLA Schell, Jennifer. "Residency Requirements by State." Annuity.org, 1 Dec 2022, https://www.annuity.org/personal-finance/taxes/residency-requirements-by-state/.

Chicago Schell, Jennifer. "Residency Requirements by State." Annuity.org. Last modified December 1, 2022. https://www.annuity.org/personal-finance/taxes/residency-requirements-by-state/.

What Determines Your Residency?

Tax wise, you would be considered a resident if you spend more than half the year living in a certain state or have established your domicile there. You may also establish residency by owning a business or being gainfully employed in a state even if you do not live there all year.

The residency requirements vary for each state that levies its own income tax. If you live in a state that has state income tax, then you may be required to pay this tax in addition to federal income tax when you file your tax return.

In many states, taxpayers must provide documentation of which states they spent time in during the year and how long they were in those states. Evidence used to prove residency includes the following.

Residency Evidence
  • Location of employment
  • Location of business relationships and transactions
  • Serving on the board of directors for a business or charity
  • Voter registration
  • Driver’s license or fishing/hunting permits
  • Location of the school a family’s child attends
  • Memberships in country clubs or social organizations

Dual Residency

There are certain situations where a taxpayer might find themselves liable for income taxes in two different states. In these cases, the taxpayer is considered to have dual residency status in two states.

Situations where a taxpayer might have dual residency and dual taxation include the following.

Dual Residency Scenarios
  • Having a second home in another state
  • Temporarily relocating to another state for a job assignment
  • Living in one state but having business activities in another state
  • Having cut ties to a state but failing to establish residency or domicile in another state

How Do You Establish Your Domicile?

The term “domicile” refers to your primary residence or “home base.” Wherever you establish your domicile, that state will be the controlling jurisdiction for tax purposes.

The process for establishing your domicile varies depending on your state. In Florida, for example, you must file a Declaration of Domicile with the clerk of circuit court in the county that your home is located in.

Not all states have such formalities. For instance, California has no formal process for establishing domicile. However, the state does require that you physically reside in the locality and demonstrate that you intend on remaining there permanently or indefinitely. This can mean registering to vote in your city, opening accounts at a local bank or enrolling your child in a nearby school.

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Can You Live and Work in Different States?

With the rise of remote work over the past few years, many Americans are now living in one state but have a job in another state. This can create complications during tax season, as both the state you live in and the state you work in may try to tax your wages.

However, the state you live in and the state you work in may have a reciprocal agreement for tax purposes. This means that you can work in the neighboring state without paying taxes on your income to that state. Most of the time, you’ll just have to fill out an exemption form to take advantage of the agreement.

States with Reciprocal Agreements
Arizona
If you live in California, Indiana, Oregon or Virginia, you are exempt from paying income tax on wages earned in Arizona.
District of Columbia
If you don’t live in D.C. proper, you exempt from paying income tax for the district.
Illinois
Iowa, Kentucky, Michigan and Wisconsin residents are exempt.
Indiana
Kentucky, Michigan, Ohio, Pennsylvania and Wisconsin residents are exempt.
Iowa
Illinois residents are exempt.
Kentucky
Illinois, Indiana, Michigan, Ohio, Virginia, West Virginia and Wisconsin residents are exempt.
Maryland
D.C., Pennsylvania, Virginia and West Virginia residents are exempt.
Michigan
Illinois, Indiana, Kentucky, Minnesota, Ohio and Wisconsin residents are exempt.
Minnesota
Michigan and North Dakota residents are exempt.
Montana
North Dakota residents are exempt.
New Jersey
Pennsylvania residents are exempt.
North Dakota
Minnesota and Montana residents are exempt.
Ohio
Indiana, Kentucky, Michigan, Pennsylvania and West Virginia residents are exempt.
Pennsylvania
Indiana, Maryland, New Jersey, Ohio, Virginia and West Virginia residents are exempt.
Virginia
D.C., Kentucky, Maryland, Pennsylvania and West Virginia residents are exempt.
West Virginia
Kentucky, Maryland, Ohio, Pennsylvania and Virginia are exempt.
Wisconsin
Illinois, Indiana, Kentucky and Michigan are exempt.

Taxpayers living and working in states that don’t have reciprocal agreements will have to file two tax returns. You’ll file a resident tax return for your home state listing all sources of income including what you earned out of state. You’ll also have to file a nonresident tax return for your work state, but this return should only list the income you made in that state.

Fortunately, this doesn’t usually result in paying double the taxes. Your home state will usually give you a tax credit on your resident tax form for the taxes you pay to your work state.

What Is the 183-Day Rule?

Many states that collect income taxes use the 183-day rule to decide who is considered a resident of their state. According to the rule, if you spend at least 183 days of a year in a state — even if you have established your domicile in another state — you are considered a resident of the state for tax purposes.

There are a few important factors to consider with this rule. The first is that any part of a day counts as a full day. That means, if you travel into the state just to meet a friend for lunch or go to a doctor’s appointment, your time there counts as a full day for residency purposes. Any day or time of day can count for this rule, too, not just time spent in the state during business hours or during the week.

If you frequently travel between states, it’s important to keep track of the number of days you spend in each state. You will automatically have to pay taxes to whichever state you establish your domicile in, but if you spend a lot of time in a second state, you may also end up paying taxes there, too.

You should also do some research into your states’ exceptions to the 183-day rule. Neighboring states may have reciprocal agreements regarding the 183-day rule, in addition to the agreements about living in one state and working in another. For example, residents of North Dakota or Michigan can spend more than 183 days in Minnesota without being charged taxes in both states.

Most states also grant exceptions to military personnel who are stationed in the state but have a permanent home in another state. Hospital treatment, not counting outpatient services, is usually not included in the 183-day count.

Tax Residency Rules by State

Each state has its own requirements to be considered a resident or part-year resident for tax purposes.

You can use the interactive map or table below to find residency requirement information for each state.

Tax Residency Rules by State
StateResidentPart-Year ResidentState Tax Website
AlabamaPerson who is domiciled in AlabamaPerson who moved to Alabama during that tax yearView Website
AlaskaN/AN/AN/A
ArizonaPerson who is domiciled in Arizona OR person who spends more than nine months of the tax year in Arizona.Person who moved to Arizona or out of Arizona during the tax yearView Website
ArkansasPerson who is domiciled in Arkansas OR person who spends more than six months of the tax year in ArkansasPerson who moved to Arkansas or out of Arkansas during the previous calendar yearView Website
CaliforniaPerson who is domiciled in California OR present in California for reasons other than a temporary or transitory purposePerson who lived in California for part of the year and outside of California for part of the yearView Website
ColoradoPerson who is domiciled in Colorado OR maintains a permanent place of abode and spends more than six months of the tax year in ColoradoPerson who is domiciled in Colorado for only part of the yearView Website
ConnecticutPerson who is domiciled in Connecticut for the entire tax yearPerson who changed their legal residence to or from Connecticut during the tax yearView Website
DelawarePerson who is domiciled in Delaware or spends more than 183 days of the tax year in DelawarePerson who maintained residency in Delaware for only part of the tax yearView Website
District of ColumbiaPerson who is domiciled in D.C. or lives in D.C. for 183 days or morePerson who moves into or out of D.C. during the yearView Website
FloridaN/AN/AN/A
GeorgiaPerson who is domiciled in Georgia for the full tax year.Person who maintains residency in Georgia for only a portion of the tax yearView Website
HawaiiPerson who is domiciled in Hawaii OR is present in Hawaii for more than 200 days of the tax yearPerson who is in Hawaii for less than 200 days of the tax year but is in Hawaii for reasons other than temporary or transitory purposesView Website
IdahoPerson who is domiciled in Idaho for the entire tax year OR spends more than 270 days of the year in IdahoPerson who changes their domicile to or from Idaho during the tax year or lives in Idaho for more than one day during the tax year.View Website
IllinoisPerson who is domiciled in Illinois for the entire tax yearPerson who established residency in Illinois during the year OR was an Illinois resident but established residency in another state during the yearView Website
IndianaPerson who maintains legal residence in Indiana for the full tax yearPerson who establishes Indiana residency during the yearView Website
IowaPerson who is domiciled in Iowa or maintains a permanent place of abode in IowaPerson who has not been domiciled in Iowa for the full tax yearView Website
KansasPerson who is domiciled in KansasPerson who was a Kansas resident for less than 12 months during the tax yearView Website
KentuckyPerson who is domiciled in Kentucky OR person who lives in Kentucky for more than 183 days during the tax yearPerson who moved into or out of Kentucky during the tax yearView Website
LouisianaPerson who is domiciled or has a permanent residence in LouisianaPerson who is a Louisiana resident for only a portion of the yearView Website
MainePerson who is domiciled in Maine OR has a permanent residence and spends more than 183 days of the tax year in MainePerson who established or relinquished Maine residency during the tax yearView Website
MarylandPerson who is domiciled in Maryland OR maintains a place of abode for more than six months of the tax year in Maryland and is present for 183 days or morePerson who established or relinquished Maryland residency during the tax yearView Website
MassachusettsPerson who is domiciled in Massachusetts OR maintains a permanent place of abode in Massachusetts and spends more than 183 days of the tax year in the statePerson who moves to or moves out of Massachusetts during the tax yearView Website
MichiganPerson who is domiciled in Michigan OR lives in Michigan for at least 183 days of the tax yearPerson who moves to or moves out of Michigan during the tax yearView Website
MinnesotaPerson who is domiciled in Minnesota OR spends at least 183 days in Minnesota during the year.Person who moves to or from Minnesota during the tax yearView Website
MississippiPerson who maintains a home in Mississippi or exercises the rights of citizenship in MississippiPerson who moves into or out of Mississippi during the tax yearView Website
MissouriPerson who is domiciled in Missouri or maintains a permanent place of residence in Missouri and spends more than 183 days in the stateA person who is domiciled elsewhere prior to moving to Missouri or established domicile elsewhere after moving from MissouriView Website
MontanaPerson who is domiciled or maintains a permanent place of abode in MontanaPerson who established residency in another state after leaving Montana during the tax year or established residency in Montana after leaving another state during the tax yearView Website
NebraskaPerson who is domiciled in Nebraska or maintains a permanent place of abode in Nebraska and spends at least 183 days in the statePerson who changes domicile during the year either moving to or out of NebraskaView Website
NevadaN/AN/AN/A
New HampshirePerson who maintains a home, spends a greater percentage of time in New Hampshire than elsewhere, has a New Hampshire driver’s license or is registered to vote in New HampshirePerson who has permanently established residency in New Hampshire during the year or who has permanently abandoned residency in New Hampshire during the yearView Website
New JerseyPerson who establishes domicile in New JerseyPerson who moves into or out of New Jersey for part of the yearView Website
New MexicoPerson who is domiciled in New Mexico for the entire year or is physically present in New Mexico for 185 days or more during the tax yearPerson who is a New Mexico resident for part of the year, is not physically present in the state for more than 185 days, and is no longer domiciled in New Mexico on Dec 31View Website
New YorkPerson who is domiciled in New York or maintains a permanent place of abode in New York and spends 184 days or more in the statePerson who meets the definition of resident for only part of the yearView Website
North CarolinaPerson who is domiciled in North Carolina for the entire tax yearPerson who moves their domicile into or out of North Carolina during the tax yearView Website
North DakotaPerson who lives in North Dakota full time or maintains a home and spends more than seven months of the tax year in North Dakota.Person who moves into or out of North Dakota during the tax yearView Website
OhioPerson who is domiciled in Ohio Person who moves into or out of Ohio during the tax yearView Website
OklahomaPerson who is domiciled in Oklahoma for the entire tax yearPerson whose domicile is in Oklahoma for less than 12 months during the tax yearView Website
OregonPerson who is domiciled in Oregon or maintains a permanent place of abode in Oregon and spends more than 200 days of the tax year in the statePerson who is domiciled in Oregon for part of the year and domiciled somewhere else for part of the yearView Website
PennsylvaniaPerson who is domiciled in Pennsylvania or spends 181 days or more in PennsylvaniaPerson who moves to or from Pennsylvania with the intent of establishing a new domicileView Website
Rhode IslandPerson who is domiciled in Rhode Island or maintains a permanent place of abode in Rhode Island and spend more than 183 days of the tax year in the statePerson who changes their legal residence by moving into or out of Rhode Island during the tax yearView Website
South CarolinaPerson who is domiciled in South Carolina or have the intention to maintain South Carolina as your permanent homePerson who is a South Carolina resident for only a portion of the tax yearView Website
South DakotaN/AN/AN/A
TennesseeN/AN/AN/A
TexasN/AN/AN/A
UtahPerson who maintains a place of abode in Utah and spends 183 or more days of the tax year in Utah Person who established or ended residency in Utah during the tax yearView Website
VermontPerson who is domiciled in Vermont or maintains a permanent home in Vermont and is present in the state for more than 183 days of the tax yearPerson who is a Vermont resident for only part of the tax yearView Website
VirginiaPerson who lives in Virginia or maintains a place of abode here for more than 183 days during the yearPerson who moves into or out of Virginia during the tax year View Website
WashingtonN/AN/AN/A
West VirginiaPerson who spends more than 30 days in West Virginia with the intent of making West Virginia their permanent residence, or is a domiciliary resident of Pennsylvania or Virginia and maintains a physical presence in West Virginia for more than 183 days of the tax yearPerson who moves into or out of West Virginia during the tax year View Website
WisconsinPerson who is domiciled in WisconsinPerson who maintained Wisconsin residency for only part of the tax yearView Website
WyomingN/AN/AN/A
Source: Information gathered from official state websites and compiled by Annuity.org.
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Last Modified: December 1, 2022
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7 Cited Research Articles

Annuity.org writers adhere to strict sourcing guidelines and use only credible sources of information, including authoritative financial publications, academic organizations, peer-reviewed journals, highly regarded nonprofit organizations, government reports, court records and interviews with qualified experts. You can read more about our commitment to accuracy, fairness and transparency in our editorial guidelines.

  1. Brotman, S. (2021, March 3). Establishing Residency or Domicile in California Can Be Taxing. Retrieved from https://www.sambrotman.com/blog/establishing-residency-or-domicile-in-california-can-be-taxing
  2. Brotman, S. (2020, July 2). Multi-State Tax Issues and Residency. Retrieved from https://www.sambrotman.com/blog/multi-state-tax-issues-and-residency
  3. Mengle, R. (2022, February 10). How Snowbirds Can Be Taxed as Florida Residents. Retrieved from https://www.kiplinger.com/retirement/601492/how-snowbirds-can-be-taxed-as-a-florida-resident
  4. Minnesota Department of Revenue. (n.d.). 183-Day Rule. Retrieved from https://www.revenue.state.mn.us/index.php/183-day-rule
  5. Mittal, Nishant. (n.d.). The 183-Day Rule: 5 Things To Know When Establishing State Residency and Fighting Audits. Retrieved from https://blog.monaeo.com/the-183-day-rule-5-things-to-know-when-establishing-state-residency-and-fighting-audits
  6. Northwestern Mutual. (2022, July 17). How To Do Taxes If You Work Remotely or Live in One State and Work in Another. Retrieved from https://www.northwesternmutual.com/life-and-money/how-to-do-taxes-if-you-live-and-work-in-2-different-states/
  7. Scaffidi, D. & Czekay, F. (2021, August 4). Dual State Residency Can Result in Dual Taxation. Retrieved from https://www.bakertilly.com/insights/dual-state-residency-can-result-in-dual-taxation/