Tax residency

Iowa — permanent abode presumption calculator

Iowa residency can arise from domicile or a permanent abode. An abode plus more than 183 days creates a rebuttable presumption that the abode is permanent; the day threshold is not the only residence route.

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Your recorded visits

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How this count works

Counts recorded dates in Iowa during the calendar year, including part days. US days recorded without a state are not counted.

Iowa residence can arise from domicile or a permanent abode. An abode plus more than 183 days creates a presumption that the abode is permanent, which can be challenged. The recorded-day total does not decide domicile or whether the abode qualifies.

Read the complete rule explanation →