State Residency Tests
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.
By test (domicile or day count)
| Breakdown | Median | Range | Sources |
|---|---|---|---|
| test (domicile or day count)permanent place of abode | 11month | 11 to 11month | 1 |
Every figure, with its source
One row per published figure: the figure as the source's own page publishes it, the page, and the day it was read. A figure that is not on a page we read is not on this one.
| Source | Figure | Breakdown | Read |
|---|---|---|---|
| New York State Department of Taxation and Finance - income tax definitions | 184day | 2026-11-07 | |
| New York State Department of Taxation and Finance - residency and telecommuting FAQ | 184day | 2026-11-07 | |
| Virginia Department of Taxation - residency status | 183day | 2026-11-07 | |
| Massachusetts Department of Revenue - personal income tax for residents | 183day | 2026-11-07 | |
| New York State Department of Taxation and Finance - permanent place of abode (TB-IT-690) | 11month | permanent place of abode | 2026-11-07 |
The sentence each figure was read from (5)
- New York State Department of Taxation and Finance - income tax definitions, read 2026-11-07:
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.
- New York State Department of Taxation and Finance - residency and telecommuting FAQ, read 2026-11-07:
you spend 184 days or more in New York State during the taxable year.
- Virginia Department of Taxation - residency status, read 2026-11-07:
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.
- Massachusetts Department of Revenue - personal income tax for residents, read 2026-11-07:
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.
- New York State Department of Taxation and Finance - permanent place of abode (TB-IT-690), read 2026-11-07:
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.
Read in full, publishes no figure
6 named sources were read in full on the dates shown and print no usable figure. They are counted, never filled in.
- California Franchise Tax Board - residency status, read 2026-09-12: every candidate on the page was refused
- California Franchise Tax Board - part-year resident and nonresident, read 2026-09-12: every candidate on the page was refused
- California Franchise Tax Board - FTB Pub. 1100, Taxation of Nonresidents and Individuals Who Change Residency, read 2026-09-12: every candidate on the page was refused
- Illinois Department of Revenue - filing requirements, read 2026-10-24: read in full and no accepted figure on the page
- New Jersey Division of Taxation - resident and nonresident filing, read 2026-11-07: read in full and no accepted figure on the page
- Minnesota Department of Revenue - residents, read 2026-09-12: read in full and no accepted figure on the page
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.
88 candidate sentences on these pages were refused by a reviewer; each refusal and its reason is recorded in the review ledger.
Sources (12)
- New York State Department of Taxation and Finance - income tax definitions(the publisher's own terms; quoted for reporting and comment)
- New York State Department of Taxation and Finance - residency and telecommuting FAQ(the publisher's own terms; quoted for reporting and comment)
- New York State Department of Taxation and Finance - permanent place of abode (TB-IT-690)(the publisher's own terms; quoted for reporting and comment)
- California Franchise Tax Board - residency status(the publisher's own terms; quoted for reporting and comment)
- California Franchise Tax Board - part-year resident and nonresident(the publisher's own terms; quoted for reporting and comment)
- California Franchise Tax Board - FTB Pub. 1100, Taxation of Nonresidents and Individuals Who Change Residency(the publisher's own terms; quoted for reporting and comment)
- Virginia Department of Taxation - residency status(the publisher's own terms; quoted for reporting and comment)
- Massachusetts Department of Revenue - personal income tax for residents(the publisher's own terms; quoted for reporting and comment)
- Illinois Department of Revenue - filing requirements(the publisher's own terms; quoted for reporting and comment)
- New Jersey Division of Taxation - resident and nonresident filing(the publisher's own terms; quoted for reporting and comment)
- Minnesota Department of Revenue - residents(the publisher's own terms; quoted for reporting and comment)
- taxadmin.org(the publisher's own terms; quoted for reporting and comment)
Cite or embed this figure
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.
Cite as: "exittaxestimator.com State Residency Tests", updated 2026-11-08, https://exittaxestimator.com/datasets/state-residency-tests/.
Download the CSV (5 rows, computed 2026-11-08)
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Questions this data answers
When do I stop being a resident of this state for tax, and what will the revenue department look at to decide?
The State Residency Tests carries 4 published figures read from 4 sources' own pages, from 183 to 184 day, read 7 November 2026.
Where do the figures in the State Residency Tests come from?
Every figure is quoted from its source's own page and dated (last read 7 Nov 2026). 11 named sources were read and 5 publish a figure; the 6 that publish none are recorded as not published, never estimated.