What is the minimum duration required to consider a location as a place of residence?

The minimum duration required to consider a location as a place of residence can vary depending on the context. Here are two different scenarios that involve residency requirements:

1. Tax Residency:

   • For tax purposes, most states in the United States consider an individual a resident if they spend 183 days or more in that state [1].
   • However, residency status for tax purposes can also be determined by factors such as domicile (the state you regard as your home) and the nature of your job [1].
   • It is important to establish your new domicile as quickly as possible when moving between states to avoid confusion and potential double taxation [1].
   • Each state has its own tax residency rules, so it is crucial to research the specific requirements for both your new state and your old state [1].

2. Naturalization and Immigration:

   • In the context of naturalization in the United States, an applicant must have resided continuously in the country for at least 5 years as a lawful permanent resident (LPR) before filing a naturalization application [2].
   • Additionally, the applicant must establish residency in the state or service district having jurisdiction over the application for 3 months prior to filing [2].
   • Continuous residence refers to maintaining a permanent dwelling place in the United States without regard to the applicant's intent [2].
   • The duration of residence is measured from the moment the individual first establishes residence in a particular location [2].

Learn more:

1. Tax Residency Rules by State
2. Chapter 3 - Continuous Residence | USCIS
3. Statutes & Constitution :View Statutes : Online Sunshine