{ "name": "exittaxestimator.com State Residency Tests", "title": "State Residency Tests", "url": "https://exittaxestimator.com/datasets/state-residency-tests/", "csv": "https://exittaxestimator.com/datasets/state-residency-tests.csv", "markdown": "https://exittaxestimator.com/datasets/state-residency-tests/index.md", "computed_at": "2026-11-08", "license": "https://exittaxestimator.com/terms", "headline": "The State Residency Tests carries 4 published figures read from 4 sources' own pages, from 183 to 184 day, read 7 November 2026.", "quotes": [ "The State Residency Tests carries 4 published figures read from 4 sources' own pages, from 183 to 184 day, read 7 November 2026.", "5 of the 11 named sources read in full publish a figure; 6 publish none, read 7 November 2026.", "State Residency Tests, test (domicile or day count) permanent place of abode: median 11 month across 1 source, read 7 November 2026." ], "citation": "\"exittaxestimator.com State Residency Tests\", updated 2026-11-08, https://exittaxestimator.com/datasets/state-residency-tests/.", "changed_since": null, "national": { "unit": "day", "n": 4, "median": 183.5, "min": 183, "max": 184, "p25": 183, "p75": 184, "mean": 183.5, "units": { "day": 4, "month": 1 }, "published_sources": 5, "named_sources": 12, "read_sources": 11, "not_published": 6, "published_share": 0.455 }, "by_axis": { "test (domicile or day count)": { "permanent place of abode": { "month": { "n": 1, "median": 11, "min": 11, "max": 11, "p25": 11, "p75": 11, "mean": 11 } } } }, "rows": [ { "source": "Virginia Department of Taxation - residency status", "url": "https://www.tax.virginia.gov/residency-status", "figure": "183 days", "value": 183, "unit": "day", "vat": null, "axis": {}, "retrieved_at": "2026-11-07", "quote": "Actual Residents: Individuals who are physically present in Virginia, or who maintain a place of abode here for more than 183 days during the taxable year are actual residents.", "source_class": "primary-government", "text_sha256": "9b96f71911fc1393e242c4f95a9364c654e3594bb8597c528adbba8149d41d97" }, { "source": "New York State Department of Taxation and Finance - income tax definitions", "url": "https://www.tax.ny.gov/pit/file/pit_definitions.htm", "figure": "184 days", "value": 184, "unit": "day", "vat": null, "axis": {}, "retrieved_at": "2026-11-07", "quote": "you maintain a permanent place of abode in New York State for substantially all of the taxable year and spend 184 days or more in New York State during the taxable year, whether or not you are domiciled in New York State for any portion of the taxable year.", "source_class": "primary-government", "text_sha256": "237abef314e62917cf29c23c290402f20893075733bbbc9739dde16fd49db109" }, { "source": "Massachusetts Department of Revenue - personal income tax for residents", "url": "https://www.mass.gov/guides/personal-income-tax-for-residents", "figure": "183 days", "value": 183, "unit": "day", "vat": null, "axis": {}, "retrieved_at": "2026-11-07", "quote": "Maintain a home in Massachusetts, and spend a total of more than 183 days of the tax year in Massachusetts, including days spent partially in Massachusetts.", "source_class": "primary-government", "text_sha256": "04f5361ad6168117a64a2f8bb06cc1dca0f7d2965efa2ddfd93be478a8747dc9" }, { "source": "New York State Department of Taxation and Finance - residency and telecommuting FAQ", "url": "https://www.tax.ny.gov/pit/file/nonresident-faqs.htm", "figure": "184 days", "value": 184, "unit": "day", "vat": null, "axis": {}, "retrieved_at": "2026-11-07", "quote": "you spend 184 days or more in New York State during the taxable year.", "source_class": "primary-government", "text_sha256": "4d22b8329bd3cff3d326aac404fbbe36cf53d241fde1e458dd7cff8cfc4667a8" }, { "source": "New York State Department of Taxation and Finance - permanent place of abode (TB-IT-690)", "url": "https://www.tax.ny.gov/pubs_and_bulls/tg_bulletins/pit/permanent_place_of_abode.htm", "figure": "eleven months", "value": 11, "unit": "month", "vat": null, "axis": { "test (domicile or day count)": "permanent place of abode" }, "retrieved_at": "2026-11-07", "quote": "Generally, you maintain a permanent place of abode for substantially all of the tax year if you maintain it for more than eleven months during the year.", "source_class": "primary-government", "text_sha256": "b09218c082e036ddfc488e9065e361d1b0d920db8dbe575842702981fa2f271d" } ], "not_published": [ { "source": "California Franchise Tax Board - residency status", "url": "https://www.ftb.ca.gov/file/personal/residency-status/index.html", "retrieved_at": "2026-09-12", "reason": "every candidate on the page was refused" }, { "source": "California Franchise Tax Board - part-year resident and nonresident", "url": "https://www.ftb.ca.gov/file/personal/residency-status/part-year-and-nonresident.html", "retrieved_at": "2026-09-12", "reason": "every candidate on the page was refused" }, { "source": "California Franchise Tax Board - FTB Pub. 1100, Taxation of Nonresidents and Individuals Who Change Residency", "url": "https://www.ftb.ca.gov/forms/misc/1100.html", "retrieved_at": "2026-09-12", "reason": "every candidate on the page was refused" }, { "source": "Illinois Department of Revenue - filing requirements", "url": "https://tax.illinois.gov/individuals/filingrequirements.html", "retrieved_at": "2026-10-24", "reason": "read in full and no accepted figure on the page" }, { "source": "New Jersey Division of Taxation - resident and nonresident filing", "url": "https://www.nj.gov/treasury/taxation/njit25.shtml", "retrieved_at": "2026-11-07", "reason": "read in full and no accepted figure on the page" }, { "source": "Minnesota Department of Revenue - residents", "url": "https://www.revenue.state.mn.us/residents", "retrieved_at": "2026-09-12", "reason": "read in full and no accepted figure on the page" } ], "sources": [ { "url": "https://www.tax.ny.gov/pit/file/pit_definitions.htm", "label": "New York State Department of Taxation and Finance - income tax definitions", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.tax.ny.gov/pit/file/nonresident-faqs.htm", "label": "New York State Department of Taxation and Finance - residency and telecommuting FAQ", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.tax.ny.gov/pubs_and_bulls/tg_bulletins/pit/permanent_place_of_abode.htm", "label": "New York State Department of Taxation and Finance - permanent place of abode (TB-IT-690)", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.ftb.ca.gov/file/personal/residency-status/index.html", "label": "California Franchise Tax Board - residency status", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.ftb.ca.gov/file/personal/residency-status/part-year-and-nonresident.html", "label": "California Franchise Tax Board - part-year resident and nonresident", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.ftb.ca.gov/forms/misc/1100.html", "label": "California Franchise Tax Board - FTB Pub. 1100, Taxation of Nonresidents and Individuals Who Change Residency", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.tax.virginia.gov/residency-status", "label": "Virginia Department of Taxation - residency status", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.mass.gov/guides/personal-income-tax-for-residents", "label": "Massachusetts Department of Revenue - personal income tax for residents", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://tax.illinois.gov/individuals/filingrequirements.html", "label": "Illinois Department of Revenue - filing requirements", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.nj.gov/treasury/taxation/njit25.shtml", "label": "New Jersey Division of Taxation - resident and nonresident filing", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.revenue.state.mn.us/residents", "label": "Minnesota Department of Revenue - residents", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://taxadmin.org/state-tax-agencies/", "label": "taxadmin.org", "license": "the publisher's own terms; quoted for reporting and comment" } ], "methodology": "Every row is a verbatim sentence read from the named source's own page through our fetch service on the date shown, hash-pinned to the stored read (the sha of the page's visible text; the raw page is mirrored to R2). 5 of the 11 named sources that could be read published a usable figure; 6 published none and are recorded as not published, never filled in; 1 could not be read (blocked, dead or unreachable) and count nowhere. The headline figures (median, minimum, maximum, quartiles) are over ONE figure per source in day (a source's median where its page yielded several accepted sentences), so N counts sources, never sentences; 88 candidate sentence(s) were refused by a reviewer with the reason recorded. The fuller derivation this dataset is chartered to grow into (not yet what the figures above are; they are each source's own published figure as read): one row per state: the day count that makes a statutory resident (and whether it is 183 or 184), whether a permanent place of abode is required alongside it, the domicile factors the department names in its own guidance, the part-year form, the safe harbour where one exists, and whether the department publishes audit guidelines. The derivation is the DAY-COUNT MAP no one has: the states that count days at all, the states where domicile alone decides, the exact threshold per state, and the one figure a mover wants - the number of days you may spend in your old state before it can tax your worldwide income again.", "embed": "

183 to 184 day

4 published figures, State Residency Tests, across 4 sources, read 7 November 2026

Source: exittaxestimator.com State Residency Tests
" }