The 183-Day Rule by State: Every US Day-Count Threshold, Sourced (2026)

"The 183-day rule" is quoted everywhere as if it were one rule. It is not. Some states trigger residency at day 184, others at day 183 itself, several measure months instead of days, Georgia uses a rolling 365-day window, New York requires a permanent place of abode on top of the count, and California has no fixed day count at all. This table maps every day-based test in the country, each row linked to a full state guide and anchored to the governing citation. Updated August 2026.

Prefer it interactive? The free State Residency Day Counter turns this table into a per-state tool: pick a state, see the threshold and citation, and count your days against it.

States with no income tax

Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington and Wyoming levy no state income tax on wages, so there is no day-count residency test to fail for income tax purposes. Days there still matter to the state you are leaving: a Texas move only works if you can prove the days you were not in your old state.

States with income tax but no day-count test

Illinois, Mississippi, Montana, Ohio, Oklahoma, South Carolina and Wisconsin determine residency through domicile and facts-and-circumstances tests without a bright-line day threshold. Day records still matter as evidence; there is simply no fixed number to count to.

Two details that decide close cases

The phrasing detail: "more than 183 days" makes 183 safe; "183 days or more" makes 182 the ceiling. The table's "safe maximum" column encodes which phrasing each state uses, which is the distinction most articles miss entirely.

The abode detail: most statutory tests only bite if you also maintain a permanent place of abode in the state. That is why the same day count can be harmless for a hotel-hopping consultant and fatal for someone keeping an apartment.

Count the days before your state counts them for you

Every test on this page comes down to the same evidence: a day-by-day record of where you were. Auditors ask for it, advisers build cases on it, and reconstructing it after the fact from bank statements is exactly the misery a contemporaneous log avoids.

The Days Monitor iPhone app was built for this problem: it logs your days automatically in the background, ships a ready-made day-count template for your state sourced from the state's own statute (one of 35 statute-sourced state templates, every one editable), alerts you before you reach the threshold, and exports timestamped PDF and CSV reports your accountant can actually use. Your data stays on your device and in your own iCloud. Download it on the App Store or see how it compares with the other state residency trackers.

This article is general information, not tax or legal advice. Residency statutes and their interpretation change, thresholds interact with domicile rules and permanent-place-of-abode conditions that vary by state, and your facts matter enormously. Verify the current text of the cited authority with the state tax department and confirm your position with a qualified tax professional before making decisions.