Tax residency

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.

Check your own dates: Connecticut — 30-day exception calculator →

Summary

Day rule / reminder
Domiciliaries: 30 days or fewer, no CT home
Window
Calendar year
What the tool measures
The recorded-day component

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.

Who it applies to

People whose domicile is Connecticut who are reviewing the limited Group A exception.

The rule

Only for Connecticut domiciliaries who keep no permanent place of abode in Connecticut and keep one elsewhere. A separate 548-day foreign-presence exception is not calculated.

Counting the days

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

  1. Choose the date through which you want to count, then add your recorded visits.
  2. Use the counting convention above. Identify the state for each US visit; nationwide US records are not assigned to a state automatically.
  3. Read the result alongside the conditions. Missing records and other eligibility requirements are not inferred from a total.
Check your dates with the free calculator

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, Connecticut

Recorded result: 10 days

Example 2 — overlapping records

  • to · United States, Connecticut
  • to · United States, Connecticut

Recorded result: 15 days

Example 3 — two visits with a gap

  • to · United States, Connecticut
  • to · United States, Connecticut

Recorded result: 16 days

Exceptions & edge cases

Only for Connecticut domiciliaries who keep no permanent place of abode in Connecticut and keep one elsewhere. A separate 548-day foreign-presence exception is not calculated.

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?

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.

Which counting window does this tool use?

Calendar year. Counts recorded dates in Connecticut 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?

Only for Connecticut domiciliaries who keep no permanent place of abode in Connecticut and keep one elsewhere. A separate 548-day foreign-presence exception is not calculated.

Where can I read the official requirements?

Read Connecticut Department of Revenue Services ↗. 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.

Report an issue with this rule