183-day residency rules by state: NY, NJ, CT, MA, MN, CA
Updated . Not tax or legal advice.
New York, New Jersey, Connecticut and Massachusetts can tax you as a resident even if your domicile is elsewhere, when you keep a home in the state and spend more than 183 days there. Minnesota uses at least 183 days. California has no day test; it presumes you are a resident if you spend more than nine months of the year there.
The rules side by side
| State | Resident without domicile if | How a day counts | Source |
|---|---|---|---|
| New York | Permanent place of abode for more than 10 months of the year (tax year 2022+) and more than 183 days in the state | Any part of a day counts. Direct travel to a NY airport may not count, applied strictly | EY, CBIZ |
| New York City | Permanent place of abode in the city and more than 183 days in the city (a separate test from the state's) | Same approach as the state | NY Tax Dept. advisory opinion |
| New Jersey | Permanent home in New Jersey and more than 183 days in the state | Not stated in the bulletin | NJ GIT-6 (May 2026) |
| Connecticut | Permanent place of abode in Connecticut and more than 183 days in the state | Any part of a day counts, except time spent only in transit to a place outside Connecticut | CT DRS SN 2000(17) |
| Massachusetts | Permanent place of abode in Massachusetts and more than 183 days in the state | Partial days count. Days on active military duty do not | Mass. DOR |
| Minnesota | An abode in Minnesota (year-round, own kitchen and bath) and at least 183 days in the state | Any part of a day counts as a full day | MN Revenue |
| California | No day test. A resident is anyone in the state for other than a temporary or transitory purpose; more than nine months in a year creates a presumption of residency that you can rebut | No fixed rule. See how the FTB decides | Greenberg Traurig, FTB workshop slides |
Connecticut's notice dates from 2001; check with the Department of Revenue Services before relying on it. Each state also taxes people who are domiciled there, whatever their day count.
What the table means if you move to Florida
- Selling or giving up the old home takes you out of the day test in the states above that need a home or abode.
- Keeping a home means you must keep your day count at or under the limit, and be able to prove it. In New York, days you cannot prove count as New York days. Hodgson Russ
- The day test is separate from domicile. Even under 183 days, the state can still say you never changed your domicile. See the two New York tests.
Questions people ask
Which states have a 183-day residency rule?
New York, New Jersey, Connecticut and Massachusetts treat you as a resident if you keep a home there and spend more than 183 days in the state; Minnesota uses at least 183 days with an abode. New York City has its own version for city residents.
Does California have a 183-day rule?
No. California asks whether you are in the state for other than a temporary or transitory purpose, and presumes you are a resident if you spend more than nine months of the year there. The presumption can be rebutted. Greenberg Traurig
Do partial days count toward 183 days?
In New York, Connecticut, Massachusetts and Minnesota, yes: any part of a day in the state counts as a day, with narrow travel exceptions in New York and Connecticut. New Jersey's bulletin does not say.