Disclaimer

Domus Day is a reference work. It states what each state’s rules say and cites the statute, regulation, or agency page each statement came from. It is not tax advice, not legal advice, and not a substitute for either. Reading it creates no professional relationship of any kind.

Residency turns on the particular facts of a particular life. A page that has never met the reader cannot weigh those facts, and this one does not try to.

Each guide sets out the statutory residency test, the domicile standard, the rules that continue to reach income after a move, and the documents a state’s auditors ask for. Every legal and numeric statement carries a link to its primary source.

Where the source and this site disagree, the source governs. Rules change, sometimes mid-year and sometimes retroactively. Every page carries the date it was last reviewed, and a date in the past is a date in the past — it is not a promise that nothing has moved since.

The guides deliberately avoid telling anyone what outcome to expect. They describe what states examine and what the record consists of. They do not say that any particular set of actions will produce a particular result, because no honest reference could.

The residency calculator produces an illustration, not a computation of anyone’s tax. It asks for ranges rather than figures, so its output is a range too.

It is a simplified model. It works from published rate schedules and leaves out most of what a return actually turns on: credits, deductions beyond the standard one, the timing of income within a year, part-year apportionment, alternative minimum calculations, employer withholding arrangements, and the treatment of anything unusual. Local income taxes are excluded from the headline figure where a state has them, and the model says so when it does.

Where a figure has not been verified against its primary source, the model declines to show it rather than showing it with a caveat. A number that appears has been checked; a number that has been left out says so.

Nobody would be well served by treating the result as a forecast of their own bill.

Using this site, submitting an email address, or corresponding about a guide creates no accountant-client, attorney-client, or advisory relationship. Nobody here is acting as anyone’s representative before a revenue department.

A residency question with real money attached is worth taking to a qualified professional licensed in the states involved, who can see the whole picture and be accountable for the conclusion. This site is most useful as preparation for that conversation — a way to arrive already knowing what the rules say and which documents matter.

The material here is assembled carefully and checked against primary sources, and it is offered as it stands, without warranty of any kind. Mistakes are possible: a transcription error, a rule that changed between review dates, a source that moved. Domus Day accepts no liability for a decision taken in reliance on this site.

Corrections are genuinely welcome. An error reported with its source gets fixed, and the page carries the date it was fixed.

The guides link heavily to statutes, regulations, and revenue department pages. Those sites are run by their own publishers under their own terms, and nothing on them is under this site’s control. A link is a citation, not an endorsement.

The guides, the compiled state data, the maps, and the wording of this site belong to Domus Day. Reading, printing, and quoting with attribution are all fine. Republishing the compiled data as a substitute for the site is not.

Automated bulk retrieval that degrades the service for other readers is not permitted. Ordinary search engine indexing is welcome, and the general key exists partly to make the whole structure legible to it.

These terms and this site are governed by the laws of the State of Texas, without regard to conflict of laws principles.

Questions about this page, a correction to a guide, and privacy requests all go to contact@domusday.com. What is held and how removal works is set out on the privacy page.