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Tax implications of residency changes

Aug. 3, 2021 · Updated March 18, 2026 · Authored by Donna Scaffidi, Seth Milleson, Andrew Whitehair

Residency changes are often fraught with uncertainty from a tax perspective. States are not known for easily letting go of tax revenue and will often fight hard to keep it. An individual who has been a long-time resident tax filer of one state and in a subsequent year is either a non-resident filer or does not file at all in the former state, is at high risk for audit.

Likewise, states that impose estate taxes are unlikely to accept a post office box in Florida as change in residency.

Whether looking for alternatives to high income tax states like New York and California or high estate tax states like Washington and Massachusetts, it is important to understand there are complexities in establishing a new tax home.

Where you live, and where you die for tax purposes is determined under two principles: statutory residency and domicile.

Residency and domicile overview

Residency

Residency is where you’re physically present other than for a temporary or transitory purpose. As such, domicile and residency locations may not be the same. For this reason and many others, multiple states may claim that you’re a resident under their state statutes.

For example, the California Franchise Tax Board (FTB) assumes you’re a resident if you spend nine months of the year in the state. However, spending less than nine months there doesn’t necessarily mean you’re not a resident.

New York and Pennsylvania consider you a statutory resident if you maintain a home and spend at least half the year in the state. Washington state presumes you’re a resident if you maintain a residence for personal use, have a state professional or business license, or claim Washington as a residence for obtaining a hunting or fishing license, among other activities.

Facts and circumstances matter and must be carefully considered in determining whether a taxpayer is a statutory resident.

Statutory residency

Classifying as a statutory resident is generally met by a seemingly objective test, with many states adopting similar parameters. For example, both New York and Pennsylvania state that an individual is a statutory resident if the person spends more than 183 days in the state and has a permanent place of abode. Although superficially objective, many taxpayers run into issues both over what is considered a day and what is considered a permanent place of abode.

Donna Scaffidi

Principal

Seth Milleson

Principal

Andrew Whitehair

Director

Related sections

The information provided here is of a general nature and is not intended to address the specific circumstances of any individual or entity. In specific circumstances, the services of a professional should be sought. Tax information, if any, contained in this communication was not intended or written to be used by any person for the purpose of avoiding penalties, nor should such information be construed as an opinion upon which any person may rely. The intended recipients of this communication and any attachments are not subject to any limitation on the disclosure of the tax treatment or tax structure of any transaction or matter that is the subject of this communication and any attachments.

State	Income tax	Resident	Estate or inheritance tax	Domicile analysis (estate tax)
Alabama		Taxpayer who is domiciled in the state OR taxpayer maintains a permanent place of abode and spends more than seven months of the tax year in Alabama		N/A
Alaska		N/A - No income or estate tax		N/A
Arizona		Taxpayer who is domiciled in Arizona OR taxpayer who spends more than nine months of the tax year in Arizona		N/A
Arkansas		Taxpayer who is domiciled in Arkansas OR taxpayer who spends more than six months of the tax year in Arkansas		N/A
California		Taxpayer who is domiciled in California OR present in California for reasons other than a temporary or transitory purpose		N/A
Colorado		Taxpayer who is domiciled in Colorado OR maintains a permanent place of abode and spends more than six months of the tax year in Colorado		N/A
Connecticut		Taxpayer who is domiciled in Connecticut OR maintains permanent place of abode and spends more than 183 days of the tax year in Connecticut		Decedent domiciled in Connecticut at death
Delaware		Taxpayer who is domiciled in Delaware or spends more than 183 days of the tax year in Delaware		N/A
District of Columbia		Taxpayer who is domiciled in D.C. or lives in D.C. for 183 days or more		Decedent domiciled in D.C. at death
Florida		N/A - No income or estate tax		N/A
Georgia		Taxpayer who is domiciled in Georgia OR taxpayer who spends more than 183 days of the tax year in Georgia		N/A
Hawaii		Taxpayer who is domiciled in Hawaii OR is present in Hawaii for more than 200 days of the tax year		Decedent domiciled in Hawaii at death
Idaho		Taxpayer who is domiciled in Idaho for the entire tax year OR maintains a place of abode and spends more than 270 days of the year in Idaho		N/A
Illinois		Taxpayer who is domiciled in Illinois for the entire tax year		Same definition
Indiana		Taxpayer domiciled in Indiana during the taxable year OR maintains permanent residence and spends more than 183 days of the tax year in Indiana		N/A
Iowa		Taxpayer who is domiciled in Iowa or maintains a permanent place of abode in Iowa and spends more than 183 days of the tax year in Iowa		N/A
Kansas		Taxpayer who is domiciled in Kansas		N/A
Kentucky		Taxpayer who is domiciled in Kentucky OR taxpayer who spends more than 183 days in the state and maintains a place of abode in Kentucky		Same definition
Louisiana		Taxpayer who is domiciled OR maintains a permanent abode OR spends more than 6 months of the tax year in Louisiana		N/A
Maine		Taxpayer who is domiciled in Maine OR has a permanent place of abode in Maine and spends more than 183 days of the tax year in Maine		Decedent was a resident in Maine at death
Maryland		Taxpayer who is domiciled in Maryland OR maintains a place of abode for more than six months of the tax year in Maryland and is present for 183 days or more		Decedent was domiciled in Maryland at death
Massachusetts		Taxpayer who is domiciled in Massachusetts OR maintains a permanent place of abode in Massachusetts and spends more than 183 days of the tax year in the state		Decedent domiciled in Massachusetts if their permanent and principal home was in Massachusetts at death
Michigan		Taxpayer who is domiciled in Michigan OR lives in Michigan for at least 183 days of the tax year		N/A
Minnesota		Taxpayer who is domiciled in Minnesota OR maintains a permanent place of abode and spends at least 183 days in Minnesota during the year		Decedent was domiciled in Minnesota at death
Mississippi		Taxpayer who is domiciled in Mississippi OR maintains an abode in Mississippi OR exercises the rights of citizenship in Mississippi		N/A
Missouri		Taxpayer who is domiciled in Missouri OR maintains a permanent place of residence in Missouri and spends more than 183 days in the state		N/A
Montana		Taxpayer who is domiciled OR maintains a permanent place of abode in Montana		N/A
Nebraska		Taxpayer who is domiciled in Nebraska or maintains a permanent place of abode in Nebraska, is present in Nebraska and spends at least 183 days in the state		Taxpayer who is domiciled in Nebraska or maintains a permanent place of abode in Nebraska and spends at least 183 days in the state
Nevada		N/A - No income or estate tax		N/A
New Hampshire		N/A - No income or estate tax		N/A
New Jersey		Taxpayer who establishes domicile in New Jersey OR maintains a permanent place of abode in New Jersey and spends more than 183 days of the tax year in New Jersey		Same definition
New Mexico		Taxpayer who is domiciled in New Mexico for the entire year OR is physically present in New Mexico for 185 days or more during the tax year		N/A
New York		Taxpayer who is domiciled in New York OR maintains a permanent place of abode in New York and spends 183 days or more in the state		Same definition
North Carolina		Taxpayer who is domiciled in North Carolina OR lives in North Carolina for more than 183 days		N/A
North Dakota		Taxpayer who is domiciled in North Dakota OR maintains an abode and spends more than seven months (210 days) of the tax year in North Dakota.		N/A
Ohio		Taxpayer who is domiciled in Ohio		N/A
Oklahoma		Taxpayer who is domiciled in Oklahoma		N/A
Oregon		Taxpayer who is domiciled in Oregon or maintains a permanent place of abode in Oregon and spends more than 200 days of the tax year in the state		Decedent was domiciled in Oregon at death
Pennsylvania		Taxpayer who is domiciled in Pennsylvania and spends at least 30 days in the state OR spends over 183 days in Pennsylvania		Decedent was domiciled in Pennsylvania at death
Rhode Island		Taxpayer who is domiciled in Rhode Island OR maintains a permanent place of abode in Rhode Island and spends more than 183 days of the tax year in the state		Decedent was resident in Rhode Island at death
South Carolina		Taxpayer who is domiciled in South Carolina or has the intention to maintain South Carolina as their permanent home		N/A
South Dakota		N/A - No income or estate tax		N/A
Tennessee		N/A - No income or estate tax		N/A
Texas		N/A - No income or estate tax		N/A
Utah		Taxpayer is domiciled in Utah OR maintains a place of abode in Utah and spends 183 or more days of the tax year in Utah		N/A
Vermont		Taxpayer who is domiciled in Vermont OR maintains a permanent home in Vermont and is present in the state for more than 183 days of the tax year		Taxpayer who is domiciled in Vermont or maintains a permanent home in Vermont and is present in the state for more than 183 days of the tax year
Virginia		Taxpayer who is domiciled in Virginia OR maintains a place of abode for more than 183 days		N/A
Washington	*	Taxpayer who is domiciled in Washington OR maintains a permanent place of abode for more than 183 days in the tax year		Decedent was resident in Washington at death
West Virginia		Taxpayer who is domiciled in West Virginia OR maintains a permanent place of abode and spends more than 183 days in state during the tax year		N/A
Wisconsin		Taxpayer who is domiciled in Wisconsin		N/A
Wyoming		N/A - No income or estate tax

Tax implications of residency changes

Residency and domicile overview

Residency

Statutory residency

Donna Scaffidi

Seth Milleson

Andrew Whitehair

Related sections

Discover state residency rules by state

Domiciliary status

Final thoughts

State residency rules by state