Three states set a day count well above 183. Oregon (ORS 316.027) and Hawaii (Haw. Admin. Rules 18-235-1.07) look at more than 200 days; Idaho (Idaho Code 63-3013) looks at more than 270. The safe maximum is therefore 200, 200 and 270 days. Oregon and Idaho apply it to someone who also keeps a place of abode in the state; Hawaii presumes residency from presence alone, and the presumption can be rebutted.
Each person is a Texas resident, tax year 2025, counting the arrival and departure day. The Oregon and Idaho rows assume a place of abode in that state.
| Stay | Days | Against the limit |
|---|---|---|
| Oregon, 1 January to 18 July | 199 | 1 day of room |
| Oregon, 1 January to 19 July | 200 | No room left |
| Hawaii, 1 January to 20 July | 201 | Over by 1 |
| Idaho, 1 January to 27 September | 270 | No room left |
| Idaho, 1 January to 28 September | 271 | Over by 1 |
The line is a single day: the stay that ends on 19 July is exactly at 200, and 20 July crosses it.
Oregon and Hawaii say more than 200 days, so the most you can spend is 200. Idaho says more than 270 days, so the most is 270. One day past that crosses the line.
Oregon and Idaho apply the day test to someone who also keeps a place of abode in the state (Idaho: for the entire tax year). Hawaii presumes residency from more than 200 days of presence alone, and the presumption can be rebutted if you keep a permanent place of abode elsewhere and your stay is temporary or transitory.
Yes. Domicile in any of the three can make you a resident at any day count. The counter measures days only, so it cannot tell you whether you are domiciled there.
Idaho's statute (Idaho Code 63-3013) sets 270 days, far above the 183-day figure most states use. The counter applies each state's own number.