United States
US B-1/B-2 Visitor Visa6 months per visit
US Citizenship (Naturalization)3 or 5 years ∙ <6 consecutive months abroad
US ESTA90 days per visit ∙ Visa Waiver
US Foreign Earned Income Exclusion (FEIE)330 days abroad ∙ Rolling 12 months ∙ Bona fide residence test
US Green Card (Absence rule)6 consecutive months abroad ∙ Abandonment
US Tax Residency (Substantial Presence Test)183 weighted days ∙ 31-day limit ∙ SPT
US States
Arizona Tax Residency9 months ∙ Starts Jan 1
California Tax Residency9 months ∙ Starts Jan 1
Colorado Tax Residency6 months ∙ Starts Jan 1
Connecticut Tax Residency183 days ∙ Starts Jan 1
Delaware Tax Residency183 days ∙ Starts Jan 1
District of Columbia Tax Residency183 days ∙ Starts Jan 1
Georgia (US State) Tax Residency183 days ∙ Starts Jan 1
Hawaii Tax Residency200 days ∙ Starts Jan 1
Idaho Tax Residency270 days ∙ Starts Jan 1
Illinois Tax ResidencyNo day threshold ∙ Starts Jan 1
Iowa Tax Residency183 days ∙ Starts Jan 1
Kentucky Tax Residency183 days ∙ Starts Jan 1
Louisiana Tax Residency6 months ∙ Starts Jan 1
Maine Tax Residency183 days ∙ Starts Jan 1
Maryland Tax Residency183 days ∙ Starts Jan 1
Massachusetts Tax Residency183 days ∙ Starts Jan 1
Minnesota Tax Residency183 days ∙ Starts Jan 1
Missouri Tax Residency183 days ∙ Starts Jan 1
Nebraska Tax Residency183 days ∙ Starts Jan 1
New Jersey Tax Residency183 days ∙ Starts Jan 1
New York Tax Residency183 days ∙ Starts Jan 1
North Carolina Tax Residency183 days ∙ Starts Jan 1
North Dakota Tax Residency7 months ∙ Starts Jan 1
Ohio Tax Residency212 contact periods ∙ Starts Jan 1
Oregon Tax Residency200 days ∙ Starts Jan 1
Pennsylvania Tax Residency183 days ∙ Starts Jan 1
Rhode Island Tax Residency183 days ∙ Starts Jan 1
Utah Tax Residency183 days ∙ Starts Jan 1
Vermont Tax Residency183 days ∙ Starts Jan 1
Virginia Tax Residency183 days ∙ Starts Jan 1
West Virginia Tax Residency183 days ∙ Starts Jan 1
For informational purposes only — this page does not provide legal, tax, immigration, residency, financial or any other advice. All information on this website is general in nature and should not be relied upon as professional or legal guidance. You are solely responsible for verifying information with official sources and consulting with qualified professional regarding your specific circumstances.