UntildUS ESTA / Visa Waiver Program — 90-day visit
The Visa Waiver Program normally permits an visit authorized at the border of 90 days or less. ESTA approval is permission to travel, while admission is decided at the border.
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United States: travel & residency rules
Find the United States day-count rules relevant to your stay, with calculators, counting assumptions and official sources.
At a glance
How each rule works
US naturalization — physical presence
This route tracks the part of the requirement based on days physically present: 913 days within the relevant 5-year period.
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US spouse route — physical presence
This route tracks the part of the requirement based on days physically present: 548 days within the relevant 3-year period.
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US permanent residence — days abroad
Extended trips can raise questions about whether the United States remains a permanent resident’s home.
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US tax — substantial presence
The substantial presence test adds all qualifying days in the current calendar year, 1/3 of qualifying days in the previous calendar year, and 1/6 of qualifying days two calendar years earlier. At least 31 current-year days and 183 weighted days are required. Check exempt days and any applicable exceptions before interpreting the total.
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US foreign income — physical presence
The physical presence test requires 330 full days in foreign countries during a qualifying 12-month period. Travel across international waters and partial foreign days need careful treatment. A foreign tax home and the remaining exclusion conditions are assessed separately.
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US B1/B2 visitor — authorized end date
A US visitor’s allowed stay follows the admission record, rather than the expiry printed on the visa.
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US territories — 90 US days presence test
No more than 90 days in the United States is one alternative presence test for bona fide territory residence under Internal Revenue Service Publication 570. It is one condition, rather than a separate tax exemption. Review the tax-home and closer-connection conditions as well.
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US closer connection — under 183 days
The closer-connection exception generally requires fewer than 183 days in the United States in the current year, a qualifying foreign tax home, a closer connection abroad and timely filing of Form 8840. The day count is only one requirement.
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New York — statutory residence
The New York presence component is 184 days or more and a permanent place of abode for substantially all the taxable year. Domicile is an independent route and some exceptions apply.
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New York — 30-day exception
A person whose domicile is New York can qualify as a nonresident under the limited Group A exception only by meeting all three conditions together.
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New York City — statutory residence
New York City applies the New York residence framework to the city. The presence route requires a qualifying permanent place of abode and more than 183 days in New York City. Domicile is a separate route.
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Yonkers — statutory residence
Yonkers applies the New York residence framework to the city. The presence route requires a qualifying permanent place of abode and more than 183 days in Yonkers. Domicile is a separate route.
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New Jersey — statutory residence
A person domiciled outside New Jersey can meet its residence test by maintaining a permanent place of abode in the state and spending more than 183 days there during the tax year.
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Connecticut — statutory residence
Connecticut uses more than 183 days plus a permanent place of abode for people domiciled elsewhere, with an armed-forces qualification. Domicile and its exceptions are separate.
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Connecticut — 30-day exception
The Connecticut Group A exception requires no permanent Connecticut abode during the year, a permanent abode elsewhere for the entire year, and no more than 30 Connecticut days. All three conditions must be met.
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Massachusetts — statutory residence
Massachusetts can treat a person with a domicile elsewhere as resident when they maintain a permanent place of abode and spend more than 183 days in the state during the tax year.
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Ohio presence record — contact-period review
Ohio’s bright-line non-domicile rule uses contact periods rather than ordinary calendar days. A contact period generally involves an overnight stay away from a non-Ohio home spanning parts of two consecutive days in Ohio.
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Oregon — statutory residence
Oregon’s non-domicile residence route requires a permanent place of abode and more than 200 days in the state during the taxable year.
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Oregon — 30-day exception
An Oregon domiciliary can qualify for a specific exception when they have no permanent Oregon abode, maintain a permanent abode elsewhere and spend no more than 30 days in Oregon.
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Hawaii — 200-day presumption
Hawaii presence exceeding 200 days creates a presumption of residence. It can be rebutted, and domicile can establish residence even with fewer days.
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Idaho — statutory residence
Idaho requires an abode throughout the tax year and more than 270 days for this route. Domicile is separate; temporary/transitory-day qualifications and absence rules need review.
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Maryland — statutory residence
Maryland requires a place of abode for more than six months and physical presence for at least 183 days for this route. The duration of the abode is separate from the presence count.
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Delaware — statutory residence
Delaware uses a place of abode plus more than 183 days during the taxable year. Domicile is a separate route and a limited foreign-absence exception exists.
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North Carolina — 183-day presumption
More than 183 North Carolina days creates a rebuttable presumption. Fewer days do not create a presumption of non-residence; domicile and non-temporary residence remain separate.
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Kentucky — statutory residence
Kentucky guidance confirms that an abode plus more than 183 days can override reciprocal wage-tax treatment. Domicile and the full resident definition should be reviewed separately.
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Maine — statutory residence
Maine statute uses a permanent place of abode plus more than 183 days, with an armed-forces exception. Domiciliaries have separate 30-day and 548-day exceptions.
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Minnesota — 183-day rule
Minnesota uses at least 183 days, any part-day included, plus a qualifying abode maintained or occupied by the individual or spouse. Part-year abode availability and military/reciprocity exceptions matter.
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Missouri — statutory residence
Missouri statute uses a permanent abode plus more than 183 days for people domiciled elsewhere. Domiciliaries have a separate no-Missouri-home, other-home and 30-day exception.
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Rhode Island — statutory residence
Rhode Island uses a permanent abode plus more than 183 days for a person domiciled elsewhere, with an armed-forces exception. Domicile remains independent.
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Vermont — statutory residence
Vermont’s residence rules include maintaining a permanent home in the state and being present for more than 183 days during the taxable year.
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Iowa — permanent abode presumption
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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Louisiana presence record — six-month review
Louisiana treats domicile, a permanent place of abode, or more than six months in the state as separate grounds for residence.
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North Dakota — statutory residence
North Dakota guidance uses more than seven months, stated as 210 days, plus a home. Military, reciprocity and part-year move exceptions need separate review.
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Arizona — nine-month presumption
Arizona presumes residence after more than nine months in the state during the tax year, unless the presumption is rebutted. Domicile or a stay for other than a temporary or transitory purpose can establish residence earlier.
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California — nine-month presumption
California presumes residence after more than nine months, but residence generally depends on temporary/transitory purpose and the full facts. A fixed-day proxy is not an exact conversion of nine calendar months.
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Florida — domicile evidence
A Florida declaration of domicile records a sworn statement that Florida is your permanent home. Travel records can support the facts, but a particular number of days does not itself establish domicile.
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Texas — domicile evidence
Texas does not impose personal income tax. Recorded Texas days can support a domicile review, but they do not by themselves settle whether a former state continues to treat you as resident.
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Nevada — domicile evidence
Nevada does not impose individual income tax. A travel record can document your presence as part of a domicile review; your former state may apply its own domicile and residence rules.
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South Dakota — domicile evidence
South Dakota licensing rules distinguish people with a physical residential address from eligible full-time travelers. Travel days are supporting records; a one-night receipt and a licence are not a universal determination of tax domicile.
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South Carolina — domicile evidence
South Carolina has no minimum day count creating residence. Domicile depends on intent and connections; recorded days are supporting evidence.
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