These four states do not name a day count. Nebraska (Neb. Rev. Stat. 77-2714.01), Colorado (1 CCR 201-2), Arkansas (Ark. Code 26-51-102) and Kansas (K.S.A. 79-32,109) look at more than six months of the tax year. The counter treats 183 days as crossing it, so the safe maximum is 182 days in each. Nebraska, Colorado and Arkansas apply it to someone who also keeps a permanent place of abode in the state; Kansas 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 Nebraska, Colorado and Arkansas rows assume a permanent place of abode in that state.
| Stay | Days | Against the limit |
|---|---|---|
| Nebraska, 1 January to 30 June | 181 | 1 day of room |
| Nebraska, 1 January to 1 July | 182 | No room left |
| Colorado, 1 January to 2 July | 183 | Over by 1 |
| Arkansas, 1 January to 1 July | 182 | No room left |
| Kansas, 1 January to 2 July | 183 | Over by 1 |
Six months on the calendar is not a safe plan: a stay that ends on 1 July is already at the limit, and the next day crosses it.
The rules say more than six months, not a number of days. The counter treats 183 days as crossing it, so the most you can spend is 182. Exactly six months does not cross it. Confirm the state's counting method if your year is close.
Nebraska, Colorado and Arkansas apply the six-month test to someone who is not domiciled there only if they also keep a permanent place of abode in the state. Kansas does not ask for an abode: it presumes residency from more than six months of presence, and the presumption can be rebutted.
Yes. Domicile in any of the four makes you a resident at any day count. The counter measures days only, so it cannot tell you whether you are domiciled there.
No. In Nebraska presence anywhere in the state counts, and in Kansas presence anywhere in the state counts, not just time at a house.