Vermont Tax Residency (183-day rule)

Key parameters
Threshold	183 days
Period / Window	Tax year (1 Jan – 31 Dec)
Counting	Any part of a day
Alternative	Domicile
Additional requirements	Permanent place of abode

This applies to anyone with a home available to them in Vermont, whichever state they treat as their own. You are a Vermont resident if either of these applies:

• Domicile — Vermont is your permanent home, the place you intend to return to whenever you are away.
• Abode plus days — you both maintain a permanent place of abode in Vermont and are present in the state for more than an aggregate of 183 days of the tax year.

The statute joins the two conditions deliberately, so neither limb does anything on its own.

Vermont's ski and second-home economy is what makes the rule bite. A large share of the property in the state is owned by people domiciled in New York, Massachusetts or Connecticut, and a year-round house used through a long season can pass the count without any change in where the owner considers home to be.

• A second home plus a long season is the classic case. A year-round Vermont house used across winter and summer can pass 183 days without any change in where the owner considers home to be.
• The two limbs are joined. The statute requires maintaining the abode and being present for the days, so a high count with no abode does nothing, and an abode with a low count does nothing.
• Days do not need to be consecutive. Separate stays across the year add together toward the same total.
• Two states can tax the same year as a resident year. Meeting the Vermont test leaves your domicile elsewhere intact, with credits closing only part of the overlap.
• Domicile needs no count. Someone domiciled in Vermont is a resident on that basis alone, whatever their days.

A resident is taxed on income from all sources while a nonresident pays only on Vermont-source income, so an error usually surfaces as out-of-state earnings never reported while another state taxed the same income. The Department of Taxes charges interest from the original due date and adds penalties for filing late and for underpaying, with greater exposure where an understatement is treated as deliberate. Professional tax advice is strongly recommended in situations like this.

A ski house used across two seasons

You are domiciled in Connecticut and own a year-round house near Stowe, spending about 110 days there in winter and another 80 across summer and autumn. The total passes 183 days with the abode maintained, so you are a Vermont resident.

An abode with a modest count

You keep the same Vermont house but use it for roughly 90 days in the year. The abode limb holds while the count falls well short, so residency does not attach.

Long stays with no home

You spend around 200 days in Vermont across a season of contract work, staying in short-term rentals booked trip by trip with nothing maintained between them. Without a permanent place of abode the statutory route fails.

• Vermont Statutes — Title 32, Section 5811, definitions
• Vermont Department of Taxes — Resident