North Dakota: more than 7 months (statutory resident)
Up to 210 days in North Dakota each calendar year
About This Rule
Counts your days in North Dakota each calendar year, the tax year for most people. If North Dakota is not your domicile, you are a resident if you maintain a permanent place of abode there and spend in the aggregate more than seven months of the tax year in the state, which the state tax office equates to 210 days. The test doesn't apply to military members stationed there who live in another state, to Minnesota or Montana residents covered by the reciprocity agreements, or to people who moved into or out of North Dakota during the year and set up a permanent home elsewhere. This tracks the day count only and doesn't decide your residency.
Also Requires
- A permanent place of abode in North Dakota
Sources
Reviewed September 30, 2026
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