Who it applies to
People reviewing Arizona visits alongside the purpose of their stay and domicile.
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.
Check your own dates: Arizona — nine-month presumption calculator →
Summary
- Day rule / reminder
- Nine-month presumption · day reminder is approximate
- Window
- Calendar year
- What the tool measures
- The recorded-day component
- Official reference
- Arizona Department of Revenue ITP 92-1 ↗
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.
The rule
More than nine months in Arizona creates a residence presumption that can be challenged. A fixed number of days is only an approximate reminder for nine calendar months. Residence can arise with fewer days based on the other applicable rules.
Counting the days
Counts recorded dates in Arizona during the calendar year, including part days. US days recorded without a state are not counted.
- Choose the date through which you want to count, then add your recorded visits.
- Use the counting convention above. Identify the state for each US visit; nationwide US records are not assigned to a state automatically.
- Read the result alongside the conditions. Missing records and other eligibility requirements are not inferred from a total.
Examples
These examples demonstrate the counter's arithmetic, using a count-through date of 30 October 2026. They do not determine legal status or eligibility.
Example 1 — one recorded visit
- to · United States, Arizona
Recorded result: 10 days
Example 2 — overlapping records
- to · United States, Arizona
- to · United States, Arizona
Recorded result: 15 days
Example 3 — two visits with a gap
- to · United States, Arizona
- to · United States, Arizona
Recorded result: 16 days
Exceptions & edge cases
More than nine months in Arizona creates a residence presumption that can be challenged. A fixed number of days is only an approximate reminder for nine calendar months. Residence can arise with fewer days based on the other applicable rules.
Use the official reference for the full conditions and any changes since the source review date shown on this page.
Common misconceptions
“A count below the day threshold settles tax residence.”
A recorded-day total is one component. Review the separate conditions and exceptions described on this page.
“The window follows the latest twelve months.”
This counter uses the calendar year. A rolling window and a calendar year can produce different totals.
Frequently asked questions
What does this rule count?
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.
Which counting window does this tool use?
Calendar year. Counts recorded dates in Arizona during the calendar year, including part days. US days recorded without a state are not counted.
What else should I check before relying on the total?
More than nine months in Arizona creates a residence presumption that can be challenged. A fixed number of days is only an approximate reminder for nine calendar months. Residence can arise with fewer days based on the other applicable rules.
Where can I read the official requirements?
Read Arizona Department of Revenue ITP 92-1 ↗. The source was last reviewed on .
Keep this count with your travel history.
Follow your recorded days and selected reminders in Untild, alongside your other travel counters.
Get Untild for iPhone ↗Sources
Source last reviewed: . This is the source review date, not a claim that every legal condition is calculated.
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