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 6
- 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 apps: TaxBird, Domicile365, Monaeo, Topia, iReside, and Tax Days on price, coverage, and privacy.
Read the guide → - International11 min read
Portugal NHR and IFICI: residency days, eligibility, and how to track them
Portugal's NHR closed to new applicants in 2024, but the successor IFICI regime offers similar benefits. How 183 days and the residence test work now.
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 in every country they visit. The playbook for avoiding accidental tax residency while working abroad.
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 and New York. How to establish domicile and survive audit.
Read the guide → - International13 min read
The UK Statutory Residence Test (SRT) explained: ties, days, and automatic tests
The UK SRT is a three-stage test: automatic non-resident tests, automatic resident tests, then sufficient ties. How to count days and what triggers it.
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 done correctly. The documentation, day-count strategy, and audit-proofing.
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. It uses a 9-month presumption plus a facts-and-circumstances test that is hard to defend.
Read the guide → - Federal10 min read
How the Substantial Presence Test works: the rule, the exemptions, and the math
The IRS Substantial Presence Test is a 3-year weighted day count deciding whether non-citizens are US tax residents. The rule, the exemptions, and the result.
Read the guide → - US States9 min read
The snowbird tax tracker guide: NY ↔ FL, NJ ↔ FL, IL ↔ FL
If you split time between a high-tax state and a no-tax state, one missed day can cost thousands in state income tax. How snowbirds keep a claim airtight.
Read the guide → - International8 min read
Schengen 90/180 explained: rolling windows, non-EU citizens, and how to count
The Schengen 90/180 rule is the most misunderstood travel rule in Europe. Here's how the rolling 180-day window works, with examples and how to count.
Read the guide → - US States11 min read
The New York 184-day rule: a survivor's guide
New York's 184-day plus permanent-place-of-abode rule is among the most aggressively audited residency tests anywhere. How it works and how to defend it.
Read the guide → - Guides9 min read
How the 183-day rule decides your tax residency
A plain-English guide to the 183-day rule used by most countries. How a 'day' is counted, what triggers tax residency, and where the rule has surprising twists.
Read the guide →