UntildDelaware — 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.
Source reviewed
Delaware: travel & residency rules
Find the Delaware day-count rules relevant to your stay, with calculators, counting assumptions and official sources.
At a glance
| Rule | Key numbers | Official reference |
|---|---|---|
| Delaware — statutory residence | Home there + more than 183 days | Delaware Code Title 30 § 1103 ↗ |
How each rule works
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