Delaware: more than 183 days (statutory resident)
Up to 183 days in Delaware each calendar year
About This Rule
Counts your days in Delaware each calendar year, the tax year for most people. Delaware treats you as a resident if you maintain a place of abode in the state and spend in the aggregate more than 183 days of the tax year there. If Delaware is your domicile, you are a resident for that period unless you meet a narrow exception for long stays abroad (at least 495 full days abroad in 18 consecutive months, with no more than 45 days in Delaware). This tracks the day count only and doesn't decide your residency.
Also Requires
- A place of abode in Delaware
Sources
Reviewed September 30, 2026
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