{
  "publisher": {
    "name": "Provedays",
    "url": "https://provedays.com"
  },
  "license": "CC BY 4.0",
  "license_url": "https://creativecommons.org/licenses/by/4.0/",
  "attribution": "Provedays — provedays.com",
  "notice": "Rule data is licensed CC BY 4.0. Golden test fixtures, guide prose and the rule schema are not covered by this licence and remain all rights reserved. See https://provedays.com/terms/.",
  "documentation": "https://provedays.com/methodology/",
  "rule_id": "us.ct.statutory",
  "versions": [
    {
      "rule_id": "us.ct.statutory",
      "version": "2026.1",
      "jurisdiction": "US-CT",
      "title": "Connecticut statutory residency",
      "summary": "Conn. Gen. Stat. §12-701(a)(1)(B): a non-domiciliary who maintains a permanent place of abode in Connecticut AND is in Connecticut MORE than 183 days of the taxable year is a resident — unless in active service in the US Armed Forces. Any part of a day counts EXCEPT a part-day spent solely in transit to a destination outside Connecticut (label those days 'transit'). Connecticut's statute also contains a 548-day foreign-presence escape for domiciliaries, not yet modelled here.",
      "evaluator": "composite_conditional",
      "determinative": true,
      "official_source_url": "https://www.cga.ct.gov/current/pub/chap_229.htm",
      "last_verified": "2026-09-01",
      "effective_from": "2000-01-01",
      "effective_to": null,
      "disclaimer_level": "standard",
      "convention": {
        "part_day_counts": true,
        "arrival_day_counts": true,
        "departure_day_counts": true,
        "same_day_in_out": "counts_in",
        "transit_excluded": true
      },
      "params": {
        "reference_period": {
          "type": "calendar_year"
        }
      },
      "logic": {
        "all": [
          {
            "count": {
              "country": "US-CT",
              "period": "calendar_year",
              "op": ">",
              "value": 183
            }
          },
          {
            "attestation": "us.ct.permanent_abode"
          },
          {
            "not": {
              "attestation": "us.ct.armed_forces"
            }
          }
        ]
      },
      "attestation_defs": [
        {
          "key": "us.ct.permanent_abode",
          "question": "Do you maintain a permanent place of abode in Connecticut? (Not: a vacation-only cottage, a motel room, military barracks, a dwelling leased out to unrelated tenants, or an abode kept only for a limited-term assignment.)",
          "why_we_ask": "Statutory residency needs BOTH the abode and the day count. Regs. §12-701(a)(1)-1 excludes the listed dwelling types even if occupied more than 183 days.",
          "type": "bool",
          "scope": "calendar_year"
        },
        {
          "key": "us.ct.armed_forces",
          "question": "Are you in active service in the armed forces of the United States?",
          "why_we_ask": "§12-701(a)(1)(B) exempts non-domiciled active-service members from statutory residency by its own terms.",
          "type": "bool",
          "scope": "calendar_year"
        }
      ],
      "notifications": [
        {
          "at_count": 170,
          "at_fraction_of_limit": null,
          "message_key": "ct183.approaching"
        }
      ],
      "notes": [
        "§12-701(a)(1) read at cga.ct.gov on 1 September 2026, verbatim: '(B) who is not domiciled in this state but maintains a permanent place of abode in this state and is in this state for an aggregate of more than one hundred eighty-three days of the taxable year, unless such person, not being domiciled in this state, is in active service in the armed forces of the United States.'",
        "CONVENTION (Regs. §12-701(a)(1)-1(c), repeated in SN 2000-17): 'a day spent within Connecticut includes any part of a day, except for a part of a day during which an individual is present solely while in transit to a destination outside Connecticut.' Connecticut is the only state in this set with a transit carve-out — use the 'transit' day label.",
        "Duration conflict flagged: the regulation imposes no minimum abode-maintenance period; DRS filing guidance says the abode must be maintained 'during the entire taxable year'. Drafted to the regulation; treat the DRS gloss as a warning.",
        "NOT MODELLED: the statutory 548-day rule — §12-701(a)(1)(A)(ii): a domiciliary is nonresident when, within any 548 consecutive days, they are in a foreign country at least 450 days, in Connecticut no more than 90 days (with the spouse/minor-children abode condition and a pro-rated cap for the partial years). A future continuous-presence composite.",
        "Domiciliary escape: no CT abode + abode elsewhere + ≤30 CT days (§12-701(a)(1)(A)(i))."
      ]
    }
  ]
}