New Hampshire residency rules

How many days can you spend in New Hampshire before you’re a resident?

There is no limit. New Hampshire has no personal income tax, so there is no day count to stay under. The days that matter are the ones you spend in the state you are leaving.

The rule in New Hampshire

New Hampshire has never taxed wages, and its Interest and Dividends Tax was repealed for tax periods beginning in 2025, so there is no income-tax residency test.

People move to New Hampshire for exactly this reason, and the state they left knows it. The risk is not New Hampshire claiming you; it is your old state arguing you never really left. That argument is won or lost on day counts, so the records still matter.

Source: revenue.nh.gov

How long do you have to live in New Hampshire to be considered a resident?

New Hampshire has no income tax, so there is no waiting period that matters for tax. To count as a New Hampshire resident against your old state, you need to make New Hampshire your domicile: move your permanent home, licence, registration and daily life there, and be able to show more days in New Hampshire than in the state you left.

New Hampshire residency requirements for taxes

New Hampshire itself has no income-tax residency requirements, because it has no income tax. The requirements that matter are your former state’s, which will want proof that you moved your domicile and cut your day count there. These are the facts states look at.

Where your permanent home is, and where you spend more of your nights
Driver’s licence, vehicle registration, and voter registration
Where your spouse, children, and pets live and go to school
Where your doctor, dentist, accountant, and bank are
Where the things you would not want to lose are kept
Day counts, which are the one factor the state can verify independently

What counts as a day

In most states any part of a day spent in the state counts as a full day, including the day you arrive and the day you leave. Layovers and driving through can count too. A few states exempt time in transit or days spent in a hospital, but the safe assumption is that if you were there at any point, the day counts.

The count is per calendar year and resets on January 1. Days do not have to be consecutive.

How New Hampshire checks

The burden of proof is on you, not the state. In a residency audit the state asks for the records that show where you physically were, day by day:

Mobile phone location and call records
Credit and debit card transactions
Flight itineraries, toll records, and parking receipts
Calendar entries, social media posts, and photos with location data

Gaps in your records are usually resolved against you. A day you cannot place somewhere else is a day the state can argue you spent inside it.

Keep the proof automatically

Every day, counted. Every state, on record.

Whereabouts runs quietly in the background on your iPhone and logs which state you are in, day by day. You get a running day count for New Hampshire and every other state, a timeline of every stay, and a one-tap CSV export for your accountant. Nothing leaves your phone.

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Other states

Alabamaseven months AlaskaNo income tax Arizonanine months Arkansassix months Californianine months Coloradosix months Connecticut184 days Delaware184 days District of Columbia183 days FloridaNo income tax Georgia183 days Hawaii201 days Idaho271 days IllinoisDomicile Indiana184 days Iowa184 days Kansassix months Kentucky184 days Louisianasix months Maine184 days Maryland183 days Massachusetts184 days Michigan183 days Minnesota183 days MississippiDomicile Missouri184 days MontanaDomicile Nebraska183 days NevadaNo income tax New Jersey184 days New Mexico185 days New York184 days North Carolina184 days North Dakotaseven months Ohio213 contact periods OklahomaDomicile Oregon201 days Pennsylvania184 days Rhode Island184 days South CarolinaDomicile South DakotaNo income tax TennesseeNo income tax TexasNo income tax Utah183 days Vermont184 days Virginia184 days WashingtonNo income tax West Virginia184 days WisconsinDomicile WyomingNo income tax

Whereabouts helps you keep records. It is not tax or legal advice, and residency rules change. Confirm the rule for your situation with a CPA or tax attorney before relying on it.