Connecticut Residency Calculator

How the Connecticut residency calculator works

Under Conn. Gen. Stat. § 12-701(a)(1) and Conn. Agencies Regs. § 12-701(a)(1)-1, Connecticut uses a two-part framework to determine whether an individual is a state resident for personal income tax purposes:

• Domicile Test: An individual domiciled in Connecticut is a resident for the entire tax year unless a specific statutory or regulatory exception applies.
• Statutory Residency Test: An individual who is not domiciled in Connecticut is treated as a statutory resident if they maintain a permanent place of abode (PPA) in Connecticut during the entire tax year AND spend more than 183 days (184 or more days) in Connecticut during the year.

Domiciliary Nonresident Exceptions in Connecticut

Connecticut domicile generally establishes residency unless the taxpayer satisfies all requirements of one of two non-resident exceptions under Connecticut law:

1. Group A (30-Day Exception - Conn. Agencies Regs. § 12-701(a)(1)-1(b)): A CT domiciliary is non-taxable as a resident if they (1) maintain no PPA in CT at any time during the tax year, (2) maintain a PPA outside CT for the entire tax year, and (3) spend 30 days or less in CT during the year (excluding qualifying transit). Failing any single requirement eliminates Group A eligibility.
2. Group B (548-Day Foreign-Country Exception - Conn. Gen. Stat. § 12-701(a)(1)(A)(ii)): A CT domiciliary present in a foreign country for at least 450 days during a 548-consecutive-day period may qualify for nonresident or part-year resident treatment, provided (1) total CT presence is 90 days or less during the 548 days, (2) spouse and minor children are present at a CT PPA for no more than 90 days during the period, and (3) CT presence during beginning and ending partial tax years does not exceed the prorated maximum limit: 90 × days in partial year ÷ 548. The first and last tax years are treated as part-year resident years; intervening full years are treated as nonresident years if all conditions are ultimately satisfied.

Permanent Place of Abode (PPA) in Connecticut

A permanent place of abode is a dwelling permanently maintained by the taxpayer (or spouse), whether owned or rented. Under Connecticut Department of Revenue Services (DRS) regulations, a PPA generally excludes:

• A dwelling owned and leased to an unrelated party for at least one full year;
• A "mere camp or cottage" suitable and used only for vacation purposes;
• Temporary lodging such as barracks, hotel/motel rooms without kitchen/bath facilities, or lodging provided only for a temporary fixed assignment.

Presence Days and Qualifying Transit

Any portion of a calendar day spent within Connecticut counts as a CT day. Under Conn. Agencies Regs. § 12-701(a)(1)-1(c), the sole exception is qualifying transit: presence solely while in transit through Connecticut to a destination outside the state. Qualifying transit days are subtracted for both the 183-day statutory test and the 30-day Group A exception.

Official Connecticut Authorities & Case Law

• Connecticut DRS Nonresident and Part-Year Resident Tax Information — Official Department of Revenue Services residency guidance, resident definitions, and Group A/Group B exceptions.
• Connecticut DRS Special Notice 2000(17) (PDF) — Official Department of Revenue Services detailed guidance on Group B 548-day foreign presence exception requirements, family presence limits, and partial-year proration limits.
• Connecticut Gen. Stat. § 12-701(a)(1) (PDF) — Statutory definition of Connecticut resident, domicile rules, and 548-day exception.
• Conn. Agencies Regs. § 12-701(a)(1)-1 (PDF) — DRS Regulations on Domicile, Permanent Place of Abode, the 30-Day Exception, Day Counting, and Domicile Factors.
• CT OLR Report 2020-R-0039 (PDF) — Official Connecticut Office of Legislative Research guide to income tax residency determinations.
• Daniels v. Commissioner of Revenue Services (PDF) — Key Connecticut judicial precedent on domicile, intent, and legal residence.
• New York Residency Calculator · Substantial Presence Test Calculator

An informational screen based on your answers. Confirm disputed facts, exception eligibility, and the rules for the selected year with a qualified advisor before relying on a filing position.