The 183-day rule, determined through the IRS state residency test, is a common criterion many US states use to determine an individual’s residency status for tax purposes. The rule generally states that if a person spends 183 days or more within a particular state during a calendar year, they are considered a state resident for tax purposes.
Some states use this rule to determine whether an individual is subject to state income tax. If you meet the 183-day threshold, you may be required to pay state income tax on income generated both within and outside the state. However, the rule’s specifics can vary from state to state, and other factors such as ties to the state, property ownership, and family location can also come into play.