Terry Turner, writer and researcher for RetireGuide
  • Written by
    Terry Turner

    Terry Turner

    Senior Financial Writer and Financial Wellness Facilitator

    Terry Turner has more than 35 years of journalism experience, including covering benefits, spending and congressional action on federal programs such as Social Security and Medicare. He is a Certified Financial Wellness Facilitator through the National Wellness Institute and the Foundation for Financial Wellness and a member of the Association for Financial Counseling & Planning Education (AFCPE®).

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    Savannah Pittle
    Savannah Pittle, senior financial editor for RetireGuide

    Savannah Pittle

    Senior Financial Editor

    Savannah Pittle is a professional writer and content editor with over 16 years of professional experience across multiple industries. She has ghostwritten for entrepreneurs and industry leaders and been published in mediums such as The Huffington Post, Southern Living and Interior Appeal Magazine.

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    Brandon Renfro, Ph.D., CFP®, RICP®, EA
    Brandon Renfro, RetireGuide Reviewer

    Brandon Renfro, Ph.D., CFP®, RICP®, EA

    Retirement and Social Security Expert

    Brandon Renfro is a Retirement and Social Security Expert and financial planner. He focuses on helping clients create a secure financial future in retirement and co-owns Belonging Wealth Management. He is also a former finance professor and writes for several publications.

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  • Published: April 17, 2023
  • Updated: October 20, 2023
  • 19 min read time
  • This page features 4 Cited Research Articles
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How to Cite RetireGuide.com's Article

APA Turner, T. (2023, October 20). Residency Requirements by State. RetireGuide.com. Retrieved March 3, 2024, from https://www.retireguide.com/retirement-planning/taxes/residency-requirements-by-state/

MLA Turner, Terry. "Residency Requirements by State." RetireGuide.com, 20 Oct 2023, https://www.retireguide.com/retirement-planning/taxes/residency-requirements-by-state/.

Chicago Turner, Terry. "Residency Requirements by State." RetireGuide.com. Last modified October 20, 2023. https://www.retireguide.com/retirement-planning/taxes/residency-requirements-by-state/.

Key Takeaways
  • State residency requirements establish your state tax liabilities and responsibilities.
  • You pay state income tax in the state of your domicile or permanent residence.
  • If you spend more than 183 days per year in a different state from your domicile, you may have to file tax returns in both states.
  • If you plan to spend time in more than one state after your retirement, consult a tax professional to reduce your financial and administrative tax burden.

What Are Residency Requirements?

Your state’s residency requirements establish your obligations and responsibilities when it comes to paying state taxes. You pay state income tax in the state of your domicile, which for tax purposes is defined as your permanent home — the place you spend most of your time and return to after being away.

It’s important to note that domicile means your permanent home, and place of abode means a residence you maintain, whether you own it or not.

While that seems simple enough, tax considerations can be more complicated than you might expect. Some states have higher property taxes; some have lower sales taxes. The states you work in and/or spend time in can also come into play, especially when it comes to filing state income taxes. Let’s look at a few different scenarios.

  • Scenario #1: You own a home in Oregon, but after you retire, you spend six weeks traveling before returning home. In this case, the amount of time you spent away does not impact your domicile.
  • Scenario #2: You live in New Jersey, but the company you occasionally consult for after your retirement is headquartered in New York. Where you earn income has tax implications, even after retirement. If you live in one state and work in another, most states require you to file a nonresident tax return in your employer’s state, as well as in the state of your domicile.
  • Scenario #3: Your primary home is Maine but after you retire, you spend the six coldest months of the year at your condo in California. If you spend more than half the year away from your domicile in another state, you can be considered a statutory resident of that state and will need to file state tax returns for both states.

State residency requirements impact how and where you pay state income taxes, which means they can impact where you decide to plan your retirement. Even part-year residents often have state tax obligations. To lessen your tax and administrative burden in your retirement, you’ll want to avoid having to file tax returns in two different states.

Learn how residency requirements vary by state and how it may affect your retirement plans.

What Is the 183-Day Rule?

The 183-day rule is commonly used by many countries and states as a baseline for determining residency for tax purposes.

Some states, like North Dakota and Oregon, have a higher residency threshold — 210 and 200 days, respectively. West Virginia, on the other hand, considers you a resident after 30 days if you intend to make the state your permanent home.

If you plan to spend entire seasons out of state when you retire, you’ll want to pay close attention to the length of the residency requirement in your vacation state. The 183-days rule is a good guideline, but it is not universally applicable.

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Residency Requirements by State

Residency requirements differ between states, although the methods that prove your state of domicile are generally similar. The address on your driver’s license, voter registration, lease or mortgage, and bank accounts are typical evidence of your state of residency.

If you move your primary residence from one state to another, be sure to quickly update your license, voter registration, etc. to quickly establish the legitimacy of your new domicile. Many states accept that evidence as sufficient, though others might require more formality.

Many states have reciprocal tax agreements, which means you can live in one state while earning income in another without having to pay income taxes in that second state. Instead, you’ll file an exemption form at tax time. It’s also important to know what constitutes as full- or part-year residency — as many states require both to file returns. Understanding these different exceptions can help you determine how your retirement income will be taxed.

Alabama

Alabama, which has no reciprocal tax agreements with other states, considers you a resident for tax purposes if your domicile is located there — regardless of whether you spent time at your domicile during the year. If you move to or from Alabama at any point during the year, you are considered a part-year resident.

Alaska

Alaska has no state income taxes, so there are no residency requirements.

Arizona

Arizona, a popular retirement spot for its warm, dry weather, acknowledges you as a resident if your domicile is there. You’re also considered a resident if you spend more than nine months there during a full tax year. If you move into or out of the state during the year, to establish or give up your domicile, then you are considered a part-year resident. Arizona has reciprocal tax agreements with California, Indiana, Oregon and Virginia.

Arkansas

Arkansas considers you a resident if your domicile is located there and/or if you live there all year. If you established or gave up your domicile during the year, the state considers you a part-year resident. Arkansas has no reciprocal tax agreements with other states.

California

California has no reciprocity tax agreements with other states.  However, it does allow residents of Arizona, Indiana, Oregon and Virginia tax credits for taxes paid in their home state. California considers you a resident if you live there for longer than transitory purposes (such as tourism), as well as if your domicile is located there — even if you live outside the state temporarily. If you live in California for part of the year and elsewhere for the rest, you are considered a part-year resident for tax purposes.

Colorado

Colorado considers you a resident if you maintain a home and spend more than six months per year in the state or if your domicile is there. If you move into or out of the state during the year, Colorado considers you a part-year resident for tax purposes. The state has no reciprocal tax agreements with other states.

Connecticut

Connecticut recognizes you as a resident if you establish a domicile there for the entire year or if you maintain a place of abode in which you spend more than 183 days. With no reciprocal state tax agreements, Connecticut considers you a part-year resident if you move into or away from the state during the year.

Delaware

Delaware, which has no reciprocal state tax agreements, considers you a resident if you establish your domicile there during the year — regardless of when — or if you maintain an abode and spend more than 183 days in the state. If you live in Delaware for only part of the year, you are considered a part-year resident.

Florida

Florida has no state income taxes, so there are no residency requirements.

Georgia

Georgia acknowledges you as a resident if you have a domicile there and live in the state all year. You’re considered a part-year resident if you live there for only a portion of the year. Georgia has no reciprocal state tax agreements with other states. If you don’t live in Georgia but earn income there, you can file a nonresident tax return.

Hawaii

Hawaii considers you a resident for tax purposes if you maintain a domicile, even if you have a domicile elsewhere but spend 200 days or more in the state. If you lived in Hawaii for part of the year or moved into or out of the state, Hawaii considers you a part-year resident. Hawaii has no reciprocal state tax agreements.

Idaho

Idaho recognizes you as a resident if you establish a domicile there or maintain a home where you spend more than 270 days there in a year. Idaho also considers you a resident even if you live outside the state but intend to return. With no reciprocal state tax agreements, Idaho recognizes you as a part-year resident if you move into or out of the state during a tax year.

Illinois

Illinois maintains reciprocal state tax agreements with Iowa, Kentucky, Michigan and Wisconsin. You are considered a resident if you live in Illinois for the entire year and a part-year resident if you move into or out of the state during the year.

Indiana

Indiana considers you a resident for tax purposes if you maintain your domicile there for the entire year, even if you spend the winter months of your retirement elsewhere. Indiana has reciprocal state tax agreements with Kentucky, Michigan, Ohio, Pennsylvania and Wisconsin. Indiana also considers you a part-year resident if you move into or out of or earned income in Indiana during the year.

Iowa

Iowa has a reciprocal state tax agreement with Illinois and acknowledges you as a resident if you maintain a domicile or a place of abode. If you move into or out of Iowa during the year, you are considered a part-year resident.

Kansas

Kansas recognizes you as a resident for tax purposes if you establish your domicile there. You’re considered a part-year resident if you live in the state for less than a full year. Kansas has no reciprocal state tax agreements with other states.

Kentucky

Kentucky acknowledges you as a resident if you maintain a domicile or a place of abode there in which you spend more than 183 days during the year. If you move into or out of the state during the year, Kentucky acknowledges you as a part-year resident. The state also maintains reciprocal state tax agreements with Illinois, Indiana, Michigan, Ohio, Virginia, West Virginia and Wisconsin.

Louisiana

Louisiana considers you a part-year resident for tax purposes if you live there for less than six months. Residency is established if you maintain either a domicile or a permanent residence (meaning you have a legal domicile elsewhere). Louisiana has no reciprocal state tax agreements with other states.

Maine

Maine, which has no reciprocal state tax agreements with other states, recognizes you as a resident for tax purposes if you maintain a domicile there and/or establish a place of abode in which you spend more than 183 days. If you move into or out of the state during the tax year, Maine recognizes you as a part-year resident.

Maryland

Maryland has a reciprocal state tax agreement with District of Columbia (DC), Pennsylvania, Virginia and West Virginia. For tax purposes, Maryland considers you a resident if you maintain a domicile there or a place of abode in which you spend more than 183 days. If you permanently moved into or out of the state during the tax year, Maryland considers you a part-year resident.

Massachusetts

Massachusetts considers you a resident if your domicile is located there and/or if you have a place of abode in which you spend more than 183 days. If you move into or out of Massachusetts during the year, the state considers you a part-year resident. Massachusetts has no reciprocal state tax agreements with other states.

Michigan

Michigan has reciprocal state tax agreements with several other states: Illinois, Indiana, Kentucky, Minnesota, Ohio and Wisconsin. You are a permanent resident of Michigan for tax purposes if you maintain your domicile there and/or if you live there for at least 183 days out of the year. If you move to or away from Michigan during the year, you are considered a part-year resident.

Minnesota

Minnesota, which has reciprocal state tax agreements with Michigan and North Dakota, recognizes you as a resident if you establish your domicile in the state and/or if you spend at least 183 days there in a place of abode you rent, own or maintain. If you move into or out of Minnesota during the year, you are recognized as a part-year resident.

Mississippi

Mississippi considers you a resident if you maintain your domicile or a place of abode there. You’re also acknowledged as a resident if you exercise rights of citizenship — meaning you meet voter requirements or apply for a  homestead exemption. If you move into or away from the state during the year, you are considered a part-year resident for tax purposes. Mississippi has no reciprocal state tax agreements.

Missouri

Missouri, which has no reciprocal state tax agreements with other states, recognizes you as a resident for tax purposes if you maintain your domicile in the state and/or if you have a place of abode there where you spend more than 183 days. If you move into or away from Missouri during the year, you are a part-year resident.

Montana

Montana has a reciprocal state tax agreement with North Dakota and considers you a resident for tax purposes if you maintain your domicile or a permanent place of abode in the state. You are also considered a resident if you maintain a hunting or fishing license there. You are considered a part-year resident if you move into or out of Montana during the year.

Nebraska

Nebraska recognizes you as a resident if your domicile is located there and/or if you maintain a place of abode and spend more than 183 days in the state. If you change your domicile into or out of Nebraska during the year, you are considered a part-year resident. Nebraska has no reciprocal state tax agreements.

Nevada

Nevada has no state income taxes, so there are no residency requirements.

New Hampshire

New Hampshire has a different take on what constitutes residency. In addition to having a domicile in New Hampshire, you are considered a resident if: you have a New Hampshire driver’s license, maintain a home, are registered to vote in New Hampshire or spend more time in New Hampshire than anywhere else. If you establish or relinquish residency in New Hampshire over the course of a year, you are considered a part-year resident. New Hampshire has no reciprocal state tax agreements.

New Jersey

New Jersey considers you a resident if you maintain your domicile there and/or if you maintain a place of abode all year in which you spend 183 days or more. If you move into or out of New Jersey during the year, you are considered a part-year resident. The state also has a reciprocal state tax agreement with Pennsylvania.

New Mexico

New Mexico considers you a resident for tax purposes if you maintain your domicile there and also if you spend 185 full days or more in the state — even if you maintain your domicile elsewhere. Part-year residents must meet three criteria: be a resident of New Mexico for part of the year, be absent from the state for 185 or more days during that year and move to another state intending to establish a domicile there by Dec. 31st. New Mexico has no reciprocal state tax agreements.

New York

New York, which has no reciprocal state tax agreements, considers you a resident if your domicile is located there and/or you maintain a place of abode in which you spend 184 or more days. Certain conditions must be met to qualify for a non-resident exception, so be sure to check if you meet the requirements.  If you meet the definition of either resident or non-resident for only part of the year, you are considered a part-year resident.

North Carolina

North Carolina recognizes you as a resident if you maintain your domicile there and/or if you live in the state for 183 days or more during a year. If you moved into or away from North Carolina during the year, you are recognized as a part-year resident. North Carolina has no reciprocal state tax agreements.

North Dakota

North Dakota has reciprocal state tax agreements with Minnesota and Montana. For tax purposes, you are a resident of North Dakota if you establish your domicile or maintain a place of abode there in which you spend 210 days or more. If you moved into or out of North Dakota during a tax year, you are a part-year resident.

Ohio

Ohio considers you a resident if you establish your domicile there or if you rent or own a place of abode. You’re considered a part-year resident if you move into or away from Ohio during a tax year. Ohio maintains reciprocal tax agreements with Indiana, Kentucky, Michigan, Pennsylvania and West Virginia.

Oklahoma

Oklahoma, which has no reciprocal tax agreements with other states, recognizes you as a resident if you maintain your domicile in the state for the full year. If your domicile is established for less than a full year, you are a part-year resident for tax purposes.

Oregon

Oregon considers you a resident if you establish your domicile and/or maintain a place of abode there in which you spend more than 200 days. If you spend part of the year but less than 200 days in the state, you are a part-year resident for tax purposes.There are certain exceptions to this policy. Oregon has no reciprocal state tax agreements.

Pennsylvania

Pennsylvania has reciprocal state tax agreements with Indiana, Maryland, New Jersey, Ohio, Virginia and West Virginia. If you maintain your domicile in Pennsylvania or a place of abode in which you spend more than 183 days, you are considered a resident for tax purposes. If you move to or out of Pennsylvania during the year intending to establish a new domicile, you are considered a part-year resident.

Rhode Island

Rhode Island, which has no reciprocal state tax agreements, considers you a resident if your domicile is located there or if you maintain a place of abode in which you spend 183 days or more per year. If you move to or away from Rhode Island during the tax year, you are a part-time resident for tax purposes.

South Carolina

South Carolina considers you a resident if you maintain your domicile or reside in the state and intend to establish your domicile there. If you live in South Carolina for only part of the year, you are a part-year resident. South Carolina has no reciprocal tax agreements with other states.

South Dakota

South Dakota has no state income taxes, so there are no residency requirements.

Tennessee

Tennessee has no state income taxes, so there are no residency requirements.

Texas

Texas has no state income taxes, so there are no residency requirements.

Utah

Utah recognizes you as a resident if you maintain your domicile in the state where you spend 183 or more days. If you move into or out of Utah during the year in order to establish or relinquish your domicile there, you are a part-year resident. Utah has no reciprocal state tax agreements.

Vermont

Vermont, which has no reciprocal state tax agreements, considers you a resident if you locate your domicile in the state and/or if you maintain a place of abode there in which you spend 183 or more days during the year. If you live in Vermont for only part of the year, you are considered a part-year resident.

Virginia

Virginia has reciprocal tax agreements with DC, Kentucky, Maryland, Pennsylvania and West Virginia. If you maintain either your domicile or a place of abode in which you spend 183 days or more in Virginia, you are a resident for tax purposes. If you move into or away from Virginia, you are a part-year resident.

Washington

Washington has no state income taxes, so there are no residency requirements.

West Virginia

West Virginia considers you a resident for tax purposes if you are domiciled there. In addition, you are considered a resident if you live in the state for more than 30 days while intending to make West Virginia your permanent home.The state also consideres you a resident if you live there for 183 or more days while not intending to make the state your permanent home. If you move into or away from West Virginia during the year, you are considered a part-year residence. West Virginia has reciprocal tax agreements with Kentucky, Maryland, Ohio, Pennsylvania and Virginia.

Wisconsin

Wisconsin, considers you a resident if you maintain your domicile there during the year, whether or not you are physically present. If you maintained your domicile for only part of the year, you are a part-time resident. The state also has reciprocal tax agreements with Illinois, Indiana, Kentucky and Michigan

Wyoming

Wyoming has no state income taxes, so there are no residency requirements.

Can You Be a Resident of Two States?

You can be a resident of two states at the same time, usually by maintaining a domicile in one state and spending 183 days or more in another. It is not advisable, as you will be liable to file income taxes in both states, rather than in only one.

If you own homes in two states and want to split your retirement between them, consult with a tax professional so you can make your financial and administrative tax burden as light as possible.

Living and Working in Different States

Many people continue to work and earn income even after retirement. With the rise of remote work, it has become easier than ever to live in one state while earning income in another. This has tax implications, as most states require you to file a non-resident tax return in the state your employer is in, as well as a resident tax return in the state you actually live in.

If the state you live in has a reciprocal tax agreement with the state you work in, you can file an exemption form at tax time instead of a full return. If you only work out of state for portions of the year, you may be considered a part-year resident for tax purposes, which carries a lighter tax obligation.

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Residency Requirements FAQs

Are there any exemptions to residency requirements for retirees?
Residency requirements for retirees can vary depending on the state, city or county where you plan to retire. Some jurisdictions may have exemptions or special provisions for retirees that allow them to obtain residency or citizenship with reduced or waived residency requirements.
Can you lose residency status if you leave the state for an extended period of time?
In most cases, if you reside in a state for 183 days or more, you are considered a resident — even if you have an established domicile in another state. Your absence from a state does not impede your residency status if you still maintain your domicile there.
How do residency requirements affect taxes as a retiree?
You are required to pay state income taxes in the state in which you are a resident. That holds true even if you are retired. If in your retirement you spend 183 days or more out of your own state, you might be required to file tax returns in more than one state. You may have to provide physical proof of how much time you spent in each state.
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Last Modified: October 20, 2023

4 Cited Research Articles

  1. Vermeer, Timothy. (2023, February 21). State Income Tax Rates and Brackets for 2023. Retrieved from https://taxfoundation.org/state-income-tax-rates-2023/
  2. Scaffidi, D., & Czekay, F. (2021, August 4). Dual state residency can result in dual taxation. Retrieved from https://www.bakertilly.com/insights/dual-state-residency-can-result-in-dual-taxation
  3. IRS. (n.d.). Introduction to Residency Under US Tax Law. Retrieved from https://www.irs.gov/individuals/international-taxpayers/introduction-to-residency-under-us-tax-law
  4. IRS. (n.d.). Determining an Individual’s Tax Residency Status. Retrieved from https://www.irs.gov/individuals/international-taxpayers/determining-an-individuals-tax-residency-status