Domicile and permanent place of abode
In addition to the 183-day rule, Iowa considers your domicile and whether you maintain a permanent place of abode in the state. Your domicile is where you have your true, fixed, and permanent home. A permanent place of abode is a residence (whether owned or rented) that is suitable for year-round use. Maintaining these connections to Iowa can result in resident status even if you spend fewer than 183 days in the state. When you efile Iowa taxes, you'll need to accurately report your domicile and any permanent places of abode to ensure correct filing status.