For U.S. state tax purposes the requirements can be quite different and vary from state to state. Typically, there are state-specific facts and circumstances domicile tests. This is in addition to statutory resident tests, the main purpose of which is to catch individuals claiming a foreign state as their state of domicile. These statutory resident tests are typically conjoined with 183 days of presence rule and a permanent place of abode pretext, the latter of which is state specific, subjective and/ or vague.