Delaware Tax Residence: the rule, how days are counted, examples

Summary

Delaware treats you as a resident for personal income tax, even if you are domiciled in another state, when you maintain a place of abode in Delaware and spend in the aggregate more than 183 days of the taxable year in the state. The 184th day crosses the line. The Delaware law says place of abode, without the word permanent that most neighbouring states use. A resident is taxed on income from all sources. The Delaware Division of Revenue applies the rule.

Limit: More than 183 days in Delaware (the 184th day crosses the line)
Period: The taxable year, for most people 1 January to 31 December
A day counts when: The law gives no definition, the careful count is any part of a day
Second condition: A place of abode in Delaware
Law: 30 Del. C. section 1103(2)
Run by: Delaware Division of Revenue

Who it applies to

People domiciled in Pennsylvania, Maryland or New Jersey who own a beach house in Rehoboth, Bethany or Lewes and use it for long periods.
People who work in Wilmington and keep a flat there while their family home is in another state.
Retired people who divide the year between Delaware and a home in the south.
People from abroad who rent a home in Delaware during a long work stay.

The rule

Title 30, section 1103 of the Delaware Code defines a resident individual in two parts. Under part (1) a person domiciled in Delaware is a resident for the period of that domicile. Under part (2) a resident is also a person who maintains a place of abode in the state and spends in the aggregate more than 183 days of the taxable year in the state. In the aggregate means that the days of all stays are added together.

The Division of Revenue repeats the two parts in the instructions for the resident return, Form PIT-RES: a resident is a person who is domiciled in Delaware for any part of the taxable year, or who maintains a place of abode in the state and spends more than 183 days of the taxable year there. The instructions explain domicile as the place you intend to be your permanent home and to which you intend to return when you are away. A person can have only one.

Section 1103(2) uses the words place of abode. It does not say permanent place of abode, the words used by New York, New Jersey, Pennsylvania and others. The section and the instructions do not define the term and do not say how a part of a day is counted. A careful person therefore treats any dwelling they keep in Delaware as a place of abode and counts every day on which they were in the state.

For people domiciled in Delaware, the section has one exception, for long periods abroad. A person who is in a foreign country or countries for at least 495 full days in any period of 18 months in a row, is not in Delaware for more than 45 days in that period, and does not keep a permanent place of abode in Delaware where their spouse, children or parents are present for more than 45 days, is not a resident during that period. It does not apply to employees of the United States, including members of the Armed Forces.

Why it exists

Delaware is a small state between larger ones, with a coast where many people from Pennsylvania, Maryland and New Jersey own homes. The state taxes residents on all income and nonresidents only on Delaware income. The abode and day test lets Delaware treat a person as a resident when they keep a home there and are in the state for more than half the year, whatever they say about their permanent home.

Counting the days

You count the days of the taxable year that you spent in Delaware. The law does not define a part day, so the careful way is to count every day on which you were in the state at any time.

List every dwelling you maintain in Delaware, owned or rented. The law does not ask for it to be permanent.
Mark each day from 1 January to 31 December on which you were in Delaware.
Include the days you arrived and left, to stay on the safe side.
Add the days of all your stays together.
Compare the total with 183. At 184 or more, with a place of abode, you are a resident.

How Countr counts it. Countr counts every calendar day on which your phone was in Delaware at any time, from 1 January to 31 December, against a limit of 183 days. Because Delaware does not define a day, this is the careful reading. It includes days when you only crossed the state, for example on Interstate 95 in the north of the state. Countr cannot see whether you maintain a place of abode in Delaware, so add this tracker only if you do.

Track Delaware Tax Residence on your phone.

Countr finds your past trips in your photos and keeps counting from there.

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Examples

A beach house and a long season

Greg is domiciled in Pennsylvania and owns a house in Rehoboth Beach. In 2026 he lives there from 15 May to 15 October, which is 17 days in May, 30 in June, 31 in July, 31 in August, 30 in September and 15 in October, a total of 154. He also spends 15 weekends there in other months, 2 days each, which adds 30. His total is 184, so with the house he is a Delaware resident for 2026.

A Wilmington flat used three days a week

Sofia is domiciled in New Jersey and rents a flat in Wilmington all year. In 2026 she is in Delaware on 3 days a week for 48 weeks, which is 144 days. She has a place of abode but not more than 183 days, so she is a nonresident. She files the nonresident return, Form PIT-NON, for her Delaware wages.

Eighteen months abroad for a person domiciled in Delaware

Owen is domiciled in Dover and takes a private job in Germany from 1 March 2026 to 31 August 2027, a period of 18 months. He is in Germany for 510 full days of that period and visits Delaware for 20 days. His wife moves with him and no family member lives in their Delaware home. He meets the 495-day exception and is not treated as a Delaware resident during the period.

Exceptions

A person domiciled in Delaware who is in a foreign country for at least 495 full days in any 18 months in a row, with no more than 45 days in Delaware, is not a resident for that period.
That exception is lost if the person keeps a permanent place of abode in Delaware where their spouse, children or parents are present for more than 45 days.
The foreign exception does not apply to employees of the United States, its agencies or instrumentalities, including members of the Armed Forces.
Full-time students whose legal residence is in another state remain legal residents of that state unless they show an intention to make Delaware their permanent residence, according to the Division's instructions.

Common misconceptions

“My beach house is only a second home, so it is not a place of abode.”: Delaware's law says place of abode and does not ask for it to be permanent or to be your main home. A second home you maintain can meet the words.
“I am domiciled in Maryland, so Delaware can tax only what I earn in Delaware.”: If you maintain a place of abode in Delaware and spend more than 183 days there, Delaware treats you as a resident whatever your domicile is, and residents are taxed on income from all sources.
“Delaware has a 30-day rule for people who moved away.”: Section 1103 has no 30-day exception. Its only exception for domiciled people is the one for at least 495 full days in a foreign country within 18 months.
“Only week days at my Delaware office count.”: The law counts days spent in the state for any reason. Weekends at the beach count the same as work days.

Questions and answers

Is day 183 in Delaware over the limit?

No. The law says more than 183 days of the taxable year. 183 days is still under the line and the 184th day is over it.

Does Delaware count a part of a day as a full day?

Section 1103 and the Division's instructions do not say. The careful approach is to count any day on which you were in Delaware, as the neighbouring states do under similar laws.

Does a rented flat count as a place of abode?

The law speaks of maintaining a place of abode and does not require ownership. A flat that you rent and keep for your use fits the words.

Which return do I file if I become a resident under this rule?

Residents file Form PIT-RES. Nonresidents with Delaware income file Form PIT-NON.

What counts as a full day abroad for the 495-day exception?

The statute says full days present in a foreign country or countries. Days of travel on which you were not in a foreign country for the whole day do not fit that wording, so count only complete days abroad.

Can I be a resident of Delaware and Pennsylvania in the same year?

Yes. You can be domiciled in Pennsylvania and meet Delaware's abode and day test. Each state then treats you as a resident under its own law.

Sources

Other rules for United States

Arizona Tax Residence 273 days in each calendar year
California Tax — Visitors 181 days in each calendar year
California Tax Residence 273 days in each calendar year
Connecticut Tax — 30 Days or Fewer 30 days in each calendar year
Connecticut Tax Residence 183 days in each calendar year
Hawaii Tax Residence 200 days in each calendar year
Idaho Tax Residence 270 days in each calendar year
Iowa Tax Residence 183 days in each calendar year

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This page explains the rule and how the days are counted. It is not legal or tax advice. The authority decides each case on its own facts.