DwelltimeRulebook / Countries / United States
United States day-count rules
Spending time in United States? The rules below can affect tax residency, your right to remain and any path to residence or citizenship. This page brings United States's day-count rules together — each explained in plain English, with a calculator and a link to the official source.
Tax residency
- 🇺🇸Arizona statutory residenceNine months in the state raises a presumption of residence, counted here as 270 days. The presumption can be rebutted.
<=270 / YEAR - 🇺🇸Arkansas statutory residenceArkansas treats a stay of more than six months as residence for the whole year unless you show domicile elsewhere.
<=183 / YEAR - 🇺🇸California employment safe harbourCalifornia has no day-count bright line for residency. The safe harbour is an uninterrupted period of at least 546 days outside the state under an employment contract, with limits on return visits that this counter does not track.
>=546 AWAY / 730 - 🇺🇸Colorado statutory residenceStatutory residence needs both a permanent home in Colorado and more than 183 days there. Days recorded only as "United States", with no state, are not counted — they are reported as unknown rather than guessed.
<=183 / YEAR - 🇺🇸Connecticut 30-day safe harbourA Connecticut domiciliary is treated as a non-resident for a year in which they keep no permanent home in the state, keep one outside it for the whole year, and spend no more than 30 days in Connecticut. All three must hold.
<=30 / YEAR - 🇺🇸Connecticut statutory residenceStatutory residence needs both a permanent home in Connecticut and more than 183 days there. Days recorded only as "United States", with no state, are not counted — they are reported as unknown rather than guessed.
<=183 / YEAR - 🇺🇸Delaware statutory residenceStatutory residence needs both a permanent home in Delaware and more than 183 days there. Days recorded only as "United States", with no state, are not counted — they are reported as unknown rather than guessed.
<=183 / YEAR - 🇺🇸Georgia statutory residenceGeorgia counts 183 days or more in the aggregate, not consecutively, alongside living in the state.
<=183 / YEAR - 🇺🇸Hawaii statutory residenceMore than 200 days in the tax year raises a presumption of residence. It is rebuttable — you may show a permanent domicile elsewhere — so treat this as the day the burden shifts to you.
<=200 / YEAR - 🇺🇸Idaho statutory residenceIdaho treats you as resident if you keep a home there and spend more than 270 days in the state during the year.
<=270 / YEAR - 🇺🇸Indiana statutory residenceStatutory residence needs both a permanent home in Indiana and more than 183 days there. Days recorded only as "United States", with no state, are not counted — they are reported as unknown rather than guessed.
<=183 / YEAR - 🇺🇸Iowa statutory residenceStatutory residence needs both a permanent home in Iowa and more than 183 days there. Days recorded only as "United States", with no state, are not counted — they are reported as unknown rather than guessed.
<=183 / YEAR - 🇺🇸Kentucky statutory residenceStatutory residence needs both a permanent home in Kentucky and more than 183 days there. Days recorded only as "United States", with no state, are not counted — they are reported as unknown rather than guessed.
<=183 / YEAR - 🇺🇸Maine statutory residenceMaine counts any part of a day spent in the state, and a permanent place of abode plus more than 183 days makes you a statutory resident whatever your domicile.
<=183 / YEAR - 🇺🇸Maryland statutory residenceStatutory residence needs both a permanent home in Maryland and more than 183 days there. Days recorded only as "United States", with no state, are not counted — they are reported as unknown rather than guessed.
<=183 / YEAR - 🇺🇸Massachusetts statutory residenceStatutory residence needs both a permanent home in Massachusetts and more than 183 days there. Days recorded only as "United States", with no state, are not counted — they are reported as unknown rather than guessed.
<=183 / YEAR - 🇺🇸Michigan statutory residenceStatutory residence needs both a permanent home in Michigan and more than 183 days there. Days recorded only as "United States", with no state, are not counted — they are reported as unknown rather than guessed.
<=183 / YEAR - 🇺🇸Minnesota statutory residenceMinnesota needs both an abode in the state and more than half the year there. It also runs a separate domicile test with 26 listed factors, none of which is a day count.
<=183 / YEAR - 🇺🇸Missouri statutory residenceStatutory residence needs both a permanent home in Missouri and more than 183 days there. Days recorded only as "United States", with no state, are not counted — they are reported as unknown rather than guessed.
<=183 / YEAR - 🇺🇸Nebraska statutory residenceStatutory residence needs both a permanent home in Nebraska and more than 183 days there. Days recorded only as "United States", with no state, are not counted — they are reported as unknown rather than guessed.
<=183 / YEAR - 🇺🇸New Jersey statutory residenceStatutory residence needs both a permanent home in New Jersey and more than 183 days there. Days recorded only as "United States", with no state, are not counted — they are reported as unknown rather than guessed.
<=183 / YEAR - 🇺🇸New Mexico statutory residenceA first-year or part-year resident is one present 185 days or more; the state also taxes anyone domiciled there for any part of the year.
<=185 / YEAR - 🇺🇸New York statutory residenceStatutory residence needs both a permanent home in New York and more than 183 days there. Days recorded only as "United States", with no state, are not counted — they are reported as unknown rather than guessed.
<=183 / YEAR - 🇺🇸North Dakota statutory residenceAn abode in the state plus more than seven months — counted here as 210 days — makes you a resident for the year.
<=210 / YEAR - 🇺🇸Ohio bright-line non-residencyOhio counts **contact periods**, not days: a contact period is an overnight stay away from your abode outside Ohio. This counter approximates them with calendar days, which is conservative — it can only ever overstate your exposure, never hide it.
<=212 / YEAR - 🇺🇸Oregon statutory residenceA permanent place of abode plus more than 200 days in the state makes you a resident whatever your domicile.
<=200 / YEAR - 🇺🇸Pennsylvania statutory residenceStatutory residence needs both a permanent home in Pennsylvania and more than 183 days there. Days recorded only as "United States", with no state, are not counted — they are reported as unknown rather than guessed.
<=183 / YEAR - 🇺🇸Rhode Island statutory residenceStatutory residence needs both a permanent home in Rhode Island and more than 183 days there. Days recorded only as "United States", with no state, are not counted — they are reported as unknown rather than guessed.
<=183 / YEAR - 🇺🇸South Carolina statutory residenceStatutory residence needs both a permanent home in South Carolina and more than 183 days there. Days recorded only as "United States", with no state, are not counted — they are reported as unknown rather than guessed.
<=183 / YEAR - 🇺🇸US FEIE physical presence330 full days abroad in any 12 consecutive months. Days in transit over international waters do not count as days abroad.
>=330 AWAY / 365 - 🇺🇸US Substantial PresenceThis counter is the current year only. The real test weights the two prior years at one third and one sixth — use SubstantialPresenceRule for the full calculation.
<=182 / YEAR - 🇺🇸Utah statutory residenceUtah treats you as resident on an abode in the state plus 183 or more days there. It also counts days of a spouse and of a dependent child in school, which this counter does not see.
<=183 / YEAR - 🇺🇸Vermont statutory residenceStatutory residence needs both a permanent home in Vermont and more than 183 days there. Days recorded only as "United States", with no state, are not counted — they are reported as unknown rather than guessed.
<=183 / YEAR - 🇺🇸Virginia statutory residenceStatutory residence needs both a permanent home in Virginia and more than 183 days there. Days recorded only as "United States", with no state, are not counted — they are reported as unknown rather than guessed.
<=183 / YEAR - 🇺🇸West Virginia statutory residenceStatutory residence needs both a permanent home in West Virginia and more than 183 days there. Days recorded only as "United States", with no state, are not counted — they are reported as unknown rather than guessed.
<=183 / YEAR
Visas & entry
Residence & citizenship
- 🇺🇸US green card — absenceAn absence of a year or more is treated as abandonment; six months or more invites questioning at the border. This counter is a conservative 180-day warning over a rolling year and is not the statutory test.
<=179 AWAY / 365 - 🇺🇸US naturalization presenceAt least half of the five-year statutory period — 913 days. A single absence of six months or more can also break continuity of residence, which this counter does not track.
>=913 / 1826