Iowa: more than 183 days (abode presumption)
Up to 183 days in Iowa each calendar year
About This Rule
Counts your days in Iowa each calendar year, the tax year for most people. If you maintain a place of abode in Iowa and spend more than 183 days of the tax year in the state, Iowa presumes you maintain a permanent place of abode there, which makes you a resident; the presumption can be rebutted. If Iowa is your domicile, you are a resident whatever your day count. This tracks the day count only and doesn't decide your residency.
Also Requires
- A place of abode in Iowa
Sources
Reviewed September 30, 2026
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