The 183-Day Rule by State: Every US Day-Count Threshold, Sourced (2026)
Every state's residency day count in one sourced table: who triggers at 183, who at 184, the months-based states, Georgia's rolling window, and California's exception.
Expert guides on Schengen visas, travel planning, and making the most of your time in Europe.
Permanent residents must be physically present in Canada for at least 730 days in every five-year period. The window rolls, and some days abroad still count.
Ireland requires five years of reckonable residence in the last nine, and allows only 70 days outside the country in the final year. Past 100 days there is no discretion at all.
Your days do not count toward US tax residency, until suddenly they do. An August arrival can burn a whole year of the allowance in four months.
Visiting scholars assume they are exempt from US tax residency for years. The teacher and trainee clock is far tighter than the student one, and repeat visits burn it.
Sent by your employer to another EU state? You can stay in your home social security system, but only if the anticipated duration is 24 months or less.
Touring artists assume a day threshold protects short UK visits. It does not exist. UK withholding attaches to the payment, not to the length of your stay.
The 90/180 limit is recalculated on every single day of your stay, not per trip or per year. For a touring schedule that changes how you plan a whole season.
If you work in two or more EU states, one country's social security system covers you. Which one depends on whether a substantial part of your work is at home.
You can be domiciled elsewhere and still be taxed by New York on worldwide income. Any part of a day in the state counts as a full day.
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