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.
Source reviewed
Find the North Dakota day-count rules relevant to your stay, with calculators, counting assumptions and official sources.
| Rule | Key numbers | Official reference |
|---|---|---|
| North Dakota — statutory residence | Home there + more than 210 days | North Dakota Office of State Tax Commissioner ↗ |
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.
Source reviewed
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