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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All posts, page 3
- International11 min read
The Permanent-Home Tie-Breaker: OECD Article 4(2) in Practice
When two countries both claim you, a tax treaty tie breaker permanent home test usually decides residence. Here is how OECD Article 4(2) works in practice.
Read the guide → - US States9 min read
South Carolina Part-Year Residency & Personal-Services Income
South Carolina residency rules for part-year movers: how the state taxes income before and after your move, what counts as SC-source pay, plus retiree tips.
Read the guide → - Guides9 min read
Schengen 90/180 with Multiple Passports: Can You Reset Your Count?
Schengen multiple passports do not reset your 90/180 day count. The limit follows the person, not the document. Here is how it works and what overstaying costs.
Read the guide → - US States10 min read
Rhode Island Residency Rules & New England Tax Implications
Rhode Island residency rules explained: the 183-day statutory test, domicile, part-year filing, and what happens when you split time across New England states.
Read the guide → - Guides10 min read
Tax Residency for Retirees: Social Security, Medicare IRMAA & Domicile
Retiree tax residency turns on domicile and day count: it sets how your Social Security, pension, and IRA withdrawals are taxed, and it shapes Medicare too.
Read the guide → - Guides11 min read
Tax residency audit defense: the evidence hierarchy and what precedent rewards
Residency audit defense is won on evidence, not arguments. Here's the evidence hierarchy auditors weight, contemporaneous over reconstructed, and why.
Read the guide → - Guides10 min read
New Year Tax Residency Planning: The 2026 Checklist for Snowbirds & Expats
A tax residency planning checklist for 2026: reset your day count, lock in your domicile, and stay under the thresholds that matter for snowbirds and expats.
Read the guide → - US States10 min read
Montana Residency: Big Sky Domicile Defense
Montana residency rules explained: how domicile and the statutory presence test decide who pays income tax, and how to defend a clean move in or out of state.
Read the guide → - US States10 min read
Missouri Residency Rules & Midwest Reciprocal Agreements
Missouri residency: domicile, the abode plus 183-day statutory trap, and why the state has no reciprocity deals with Kansas, Illinois, or any other neighbor.
Read the guide → - US States9 min read
Maine Residency Rules: Safe-Harbor Days & Lower Audit Pressure
Maine residency rules hinge on domicile plus a 183-day count and a safe-harbor for people abroad. Learn how the day test works and how to stay nonresident.
Read the guide → - US States10 min read
Louisiana Residency & the Domicile Act Mechanics
Louisiana residency turns primarily on civil-law domicile, with a six-month presence test as a backstop. Learn how the Civil Code defines, keeps, and lets you change a Louisiana domicile.
Read the guide → - Federal10 min read
Long-Term Resident & the 8-of-15-Year Rule: How 'Any Portion' Counts Years
The long term resident 8 of 15 years rule sets US exit tax exposure for green card holders, why any part of a tax year counts in full, and how to count yours.
Read the guide → - US States10 min read
Kansas Residency Rules & Great Plains Tax Comparison
Kansas residency rules explained: how the state uses domicile (plus a rebuttable six-month presumption) to tax income, and how Kansas compares to its Great Plains neighbors.
Read the guide → - US States10 min read
Idaho Residency Rules & Remote-Worker Multistate Strategy
Idaho residency rules turn on domicile plus a 270-day presence test. Here's how remote workers manage multistate nexus, day counts, and dual-state tax exposure.
Read the guide → - Federal11 min read
Green-Card Abandonment (Form I-407): Timing & Tax-Residency Implications
Form I-407 tax timing controls when your US residency ends and whether the exit tax applies. A clear guide to dating your green-card abandonment right.
Read the guide → - Guides11 min read
Dual Citizens & Treaty Tie-Breakers: When the US Saving Clause Overrides
Dual citizen tax residency: when two countries both claim you, a treaty tie-breaker picks one, but the US saving clause can override it. Here's how to tell.
Read the guide → - International10 min read
Departure Tax & Exit Strategies: Australia, Canada, US, Argentina
Departure tax leaving residency explained for Australia, Canada, the US and Argentina, deemed disposition rules, thresholds and timing moves that cut the bill.
Read the guide → - US States10 min read
Delaware 183-Day Rule & Corporate-Tie Connections
Delaware residency rules tax you as a resident if you're domiciled there, or keep a place of abode and spend more than 183 days in-state. Here's how it works.
Read the guide → - Guides11 min read
Tax Residency for Crypto Traders: Capital Gains by Jurisdiction & the 30% Trap
Crypto trader tax residency decides how your gains are taxed: a jurisdiction guide to capital gains, the US nonresident 30% trap, and exchange KYC day proof.
Read the guide → - US States9 min read
Connecticut residency audits: 183-day rule, abode test, and the Greenwich playbook
Connecticut audits high-earning residents who relocate to Florida or Texas with surprising aggression. Here's the 183-day statutory rule, abode test, and what auditors look for.
Read the guide → - US States10 min read
New Jersey residency rules: domicile, statutory residence, and the 183-day trap
New Jersey taxes residents at up to 10.75%. The state's residency rules mirror New York's but are sometimes audited even more aggressively. Here's how to defend your domicile claim.
Read the guide → - US States10 min read
Wisconsin 183-Day Rule & Reciprocal Agreements (IL, IN, KY, MI)
The Wisconsin 183 day rule taxes you as a resident if you keep an abode and spend 183+ days in-state. Reciprocity with IL, IN, KY, and MI changes how you file.
Read the guide → - Federal10 min read
The US Non-Resident Alien Capital-Gains Trap: 183 Days & the 30% Rate
Non resident alien capital gains 30% rule: spend 183+ days in the US in one tax year and you can owe a flat 30% tax on net US-source gains. Who it catches.
Read the guide → - Guides9 min read
Tax Residency Spreadsheet vs App: Why Google Sheets Won't Survive an Audit
A tax residency spreadsheet feels free and flexible, but it fails under audit. Here's an honest comparison of tracking days in Google Sheets vs a dedicated app.
Read the guide →