Tax residency

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.

Check your own dates: North Dakota — statutory residence calculator →

Summary

Day rule / reminder
Home there + more than 210 days
Window
Calendar year
What the tool measures
The recorded-day component

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.

Who it applies to

People who do not live full time in North Dakota but maintain a home and spend substantial time there.

The rule

North Dakota guidance describes this route as a home plus more than seven months, stated as 210 days. Domicile is a separate residence route. Review military, reciprocity and part-year exceptions before interpreting the recorded-day total.

Counting the days

Counts recorded dates in North Dakota 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, North Dakota

Illustrative home answer: a permanent place of abode is maintained.

Recorded result: 10 days

Example 2 — overlapping records

  • to · United States, North Dakota
  • to · United States, North Dakota

Illustrative home answer: a permanent place of abode is maintained.

Recorded result: 15 days

Example 3 — two visits with a gap

  • to · United States, North Dakota
  • to · United States, North Dakota

Illustrative home answer: a permanent place of abode is maintained.

Recorded result: 16 days

Exceptions & edge cases

North Dakota guidance describes this route as a home plus more than seven months, stated as 210 days. Domicile is a separate residence route. Review military, reciprocity and part-year exceptions before interpreting the recorded-day total.

Use the official reference for the full conditions and any changes since the source review date shown on this page.

Common misconceptions

“The number of days settles the whole question.”

The permanent-place-of-abode condition and domicile considerations must be reviewed alongside the count.

“Unrecorded days are included in the total.”

The calculator uses only the dates you enter. Missing history can make the result incomplete.

Frequently asked questions

What does this rule count?

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.

Which counting window does this tool use?

Calendar year. Counts recorded dates in North Dakota 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?

North Dakota guidance describes this route as a home plus more than seven months, stated as 210 days. Domicile is a separate residence route. Review military, reciprocity and part-year exceptions before interpreting the recorded-day total.

Where can I read the official requirements?

Read North Dakota Office of State Tax Commissioner ↗. 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