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 5
- US States10 min read
Tennessee Residency Guide: Zero Income Tax & Escaping High-Tax-State Audits
Tennessee has no state income tax since the Hall tax repeal. Learn how Tennessee tax residency works and how to survive your old state's departure audit.
Read the guide → - Guides10 min read
Tax Residency Edge Cases: Do Layovers, Partial Days & the Midnight Rule Count?
Whether a layover counts as day tax residency depends on the rule. New York counts any part of a day; the IRS and UK midnight rule are kinder. Full guide.
Read the guide → - International10 min read
Portugal IFICI (NHR 2.0): 20% Flat Tax for Qualified Professionals
Portugal IFICI tax (NHR 2.0), the post-2024 successor to NHR, gives qualifying science, tech, and R&D professionals a 20% flat tax once they become Portuguese tax residents.
Read the guide → - International10 min read
Panama Territorial Tax & Residency: the 183-Day Threshold and 0% on Foreign Income
Panama taxes only Panama-source income, foreign income is generally untaxed. How Panama tax residency, the 183-day rule, and visa vs. residency work in 2026.
Read the guide → - US States11 min read
Nevada Domicile & the 183-Day Rule: No Income Tax, Common Audit Paths
Nevada tax residency has no 183-day rule because the state levies no income tax, the real fight is abandoning California or New York. Here is how to win it.
Read the guide → - International10 min read
Malaysia DE Rantau & Tax Residency: The 182-Day Threshold for Tech Professionals
Malaysia DE Rantau tax residency hinges on days, not the visa: 182 days in a calendar year makes you a resident. Here's the threshold and foreign-income rule.
Read the guide → - International10 min read
India NRI Tax Residency: The 182-Day Rule & the 120-Day Change
The India 182 day rule NRI guide: stay under 182 days to keep non-resident status, but high earners turn resident at 120 days. Here is how it all works.
Read the guide → - Guides10 min read
How Many Days Can I Spend in a Country Before Becoming a Tax Resident?
Wondering how many days tax resident status takes? It's usually 183 days a year, but the US, UK, and US states count differently. Get the per-country answer.
Read the guide → - International10 min read
Hong Kong Tax Residency: The 180/300-Day Cumulative Trap
Hong Kong tax residency turns on a 60-day visit rule plus a 180-day or 300-day-over-two-years treaty day count. Here's how to track all three correctly.
Read the guide → - Federal10 min read
H-1B Holders & the Substantial Presence Test: Day-Counting for Skilled Workers
The H1B substantial presence test trips up skilled workers: H-1B days are not exempt. Learn how the IRS counts US days, transfers, and the dual-status year.
Read the guide → - Federal11 min read
Form 8840 Filing & Audit Defense: Proving Closer Connection to a Foreign Country
How to file the Form 8840 closer connection statement: the deadline, who carries the burden of proof, how the IRS scores your ties, and what wins an audit.
Read the guide → - Federal10 min read
First-Year Choice Election: Green-Card Arrivals & Dual-Status Filing
The first year choice green card question confuses many arrivals. Learn the 31-day, 75% presence test under IRC 7701(b)(4) and how dual-status filing works.
Read the guide → - Federal10 min read
F-1 to OPT to H-1B: Tax Residency Through the Transition
F1 OPT tax residency explained: the 5-year exempt window, when OPT days start counting toward the Substantial Presence Test, and the H-1B transition year.
Read the guide → - International11 min read
Day-Counting Variations by Country: Calendar, Tax-Year, Rolling & Cumulative
How countries count tax residency days varies: calendar-year, non-calendar tax-year, rolling 12-month, weighted, and cumulative methods, with worked examples.
Read the guide → - International10 min read
Cyprus Non-Dom: The 17-Year Regime & Deemed-Domicile Rules
Cyprus non dom tax residency offers up to 17 years of zero tax on dividends and interest. How the 60-day fast-track and deemed-domicile clock work in 2026.
Read the guide → - International10 min read
China's 183-Day Rule & the 6-Year Worldwide-Income Trap
The China 6 year rule taxes foreigners on worldwide income only after six straight years of 183+ days residence. One trip over 30 days abroad resets the clock.
Read the guide → - Guides10 min read
Best Tax Residency Tracker Apps 2026: Complete Comparison
An honest 2026 guide to the best tax residency tracker app: TaxBird, Domicile365, Monaeo, Topia, iReside, and Tax Days compared on price, coverage, GPS, and privacy.
Read the guide → - International11 min read
Portugal NHR and IFICI: residency days, eligibility, and how to track them
Portugal's NHR program closed to new applicants in 2024 but the successor IFICI regime offers similar benefits. Here's how 183 days, the habitual residence test, and ongoing-eligibility days work.
Read the guide → - Guides12 min read
The digital nomad tax guide: residency, Schengen, and the rules that catch you
Digital nomads face overlapping tax-residency rules from every country they visit. Here's the playbook for staying out of accidental tax residency while working from anywhere.
Read the guide → - US States10 min read
Texas residency for snowbirds: domicile, day counts, and what to track
Texas has no state income tax, making it a top destination for high-earners leaving California, New York, and Illinois. Here's how to establish Texas domicile and survive an old-state audit.
Read the guide → - International13 min read
The UK Statutory Residence Test (SRT) explained: ties, days, and automatic tests
The UK SRT is a complex three-stage test: automatic non-resident tests, automatic resident tests, then a sufficient-ties test. Here's how to count days, ties, and what triggers UK tax residency.
Read the guide → - US States12 min read
Florida domicile: the complete guide to changing your tax residency
Establishing Florida domicile cuts your state income tax to zero, but only if you do it correctly. Here's the documentation, day-count strategy, and audit-proofing your old state will scrutinize.
Read the guide → - US States11 min read
How California decides residency: the 9-month rule and facts test
California has no fixed day-count threshold for tax residency. Instead it uses a 9-month presumption plus a facts-and-circumstances test that's harder to defend than New York's 184-day rule.
Read the guide → - Federal10 min read
The Substantial Presence Test, calculated step-by-step
The IRS Substantial Presence Test (SPT) is a 3-year weighted formula that determines whether non-citizens are US tax residents. Here's the formula, exemptions, and how to calculate it correctly.
Read the guide →