Domicile considerations for WA tax purposes
In addition to the physical presence test, the state of Washington state tax authorities also consider your domicile when determining residency. Domicile is your fixed, permanent home where you intend to return after absences. Factors that influence domicile include voter registration, driver's license location, and primary residence. Even if you don't meet the 183-day threshold, you may still be considered a Washington resident if the state is your domicile. This is important for various WA tax matters, despite the lack of state income tax.