Tax residency guides for the
183-day rule, SPT, Schengen & more
Plain-English explanations of the rules that decide where you owe tax. Written for individuals, not corporate tax departments.
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- US States11 min read
Which states audit residency the hardest? A state-by-state ranking
Not every state runs an aggressive residency audit program. An honest ranking of which audit hardest, what they look for, and how to prepare if you left.
Read the guide → - US States7 min read
North Carolina residency: 183 days, abode, and the Charlotte / Raleigh playbook
North Carolina has a flat 4.25% income tax, dropping to 3.99%. Charlotte and Raleigh professionals moving to Florida must navigate domicile and abode.
Read the guide → - US States7 min read
Georgia residency: 183 days, domicile, and the Atlanta tax migration
Georgia's flat 5.39% income tax is moderate, but the move to Florida or Tennessee is popular for Atlanta high earners. How Georgia residency rules work.
Read the guide → - US States7 min read
Michigan residency: domicile, 183 days, and the abode test
Michigan has a 4.25% flat income tax. Residency follows the standard domicile + 183-day + abode framework. Here's the playbook for departing residents.
Read the guide → - US States8 min read
Ohio residency: bright-line test, contact periods, and the 213-day rule
Ohio uses a bright-line residency test built on 'contact periods' rather than days. What a contact period is, how the test works, and how Ohio differs.
Read the guide → - US States8 min read
Maryland statutory residency: 183 days, abode, and the 'Snowbird Tax'
Maryland taxes residents at up to 5.75%, plus county piggyback rates totaling about 9%, and it runs aggressive residency audits on departing residents.
Read the guide → - US States8 min read
Virginia residency rules: 183 days, abode test, and DC commuter exposure
Virginia taxes residents at up to 5.75%. The 183-day rule combined with abode triggers statutory residency, and DC-area commuters face VA-DC-MD overlap.
Read the guide → - International9 min read
Netherlands tax residency: facts-based test, 183 days, and the 30% ruling
The Dutch tax authority uses a facts-and-circumstances residency test rather than a clean day count. The 30% ruling offers relief for qualifying expats.
Read the guide → - International10 min read
Switzerland tax residency: 30/90-day stay, lump-sum taxation, and cantons
Switzerland taxes at federal, cantonal and municipal levels. The 30-day work and 90-day stay tests trigger residency, and lump-sum taxation is available.
Read the guide → - International9 min read
Mexico tax residency: home, center of vital interests, and 183 days
Mexico determines tax residency primarily by 'casa habitación' (home) and center of vital interests. Day counts matter for the 50% income test under treaties.
Read the guide → - Federal10 min read
SPT exempt individuals: students, teachers, and the day-count exclusions
The IRS Substantial Presence Test lets certain visa categories, students (F, J, M, Q), teachers and trainees, and others exclude their US days entirely.
Read the guide → - International9 min read
Italy tax residency: 183 days, registered residence, and the impatriate regime
Italy treats you as a tax resident if you're registered there, have your habitual abode there, or spend 183+ days. Plus the impatriate regime for workers.
Read the guide → - International11 min read
Japan tax residency: non-permanent, permanent, and the 5-year clock
Japan classifies foreigners as non-resident, non-permanent resident, or permanent resident, each with different tax exposure. The 5-year rule is the key.
Read the guide → - International8 min read
Singapore tax residency: 183 days, the qualifying employee rule, and rates
Singapore taxes residents at 0–24% with no capital gains tax. Residency is based on the 183-day rule plus a qualifying-employee test. Here's how to track it.
Read the guide → - Guides9 min read
What records do you need for a residency audit? A complete checklist
State and federal residency auditors want very specific records. Here's the complete list of what they ask for, what you should keep, and how long to keep it.
Read the guide → - International10 min read
France tax residency: domicile, 183 days, and center of economic interest
France uses three alternative tests: habitual residence, professional activity, and center of economic interest, plus a 183-day rule under its treaties.
Read the guide → - International11 min read
Canada tax residency: significant ties, 183-day rule, and departure tax
Canada determines tax residency by significant residential ties, with a 183-day backstop. How the CRA applies it, and what departure tax means for emigrants.
Read the guide → - Guides8 min read
The Best Facebook Groups for US Expats and Digital Nomads
Four active Facebook groups for US expats and digital nomads, what each one is good for, and why residency and day-count questions never belong in a thread.
Read the guide → - International11 min read
Tax Relief for Impatriates: Special Regimes for New Residents
Impatriate regimes, lump-sum taxation and non-dom status all cut the tax bill of someone who moves in. How Italy, Switzerland, Spain and Malta differ.
Read the guide → - International8 min read
The Cyprus 90-Day Rule: Why It Is Not the Schengen 90/180
Cyprus is in the EU but not in Schengen, so its 90-day visitor limit is separate and days there do not count against Schengen. How 90, 60 and 183 differ.
Read the guide → - International11 min read
Australia tax residency: 183-day rule, domicile test, and the resides test
The ATO uses four tests for Australian tax residency: resides, domicile, 183-day, and superannuation. Here's how each works for expats and Australians.
Read the guide → - Guides8 min read
Contemporaneous evidence: what residency auditors actually accept
Auditors distinguish contemporaneous records, created at the time, from reconstructed ones created later. Here's what actually counts as contemporaneous.
Read the guide → - Guides10 min read
Treaty tie-breaker rules: when two countries claim you, who wins?
If two countries both claim you as a tax resident, the treaty tie-breaker decides. How the OECD model applies: permanent home, vital interests, abode.
Read the guide → - Guides12 min read
Defending a residency audit: timeline, evidence, and what auditors actually do
State residency audits target high earners who claim to have left. What to expect, the timeline, the evidence requests, and how to defend your domicile.
Read the guide →