Abode (permanent place of)
A dwelling permanently maintained by a taxpayer, suitable for year-round use. Triggers statutory residence in many US states (NY, NJ, MA, CT, PA).
A 'permanent place of abode' is a dwelling place permanently maintained by you that is suitable for year-round use. You don't need to own it. You don't need to live there. You don't need to use it. An apartment you rent year-round in NYC, even if you never sleep there, qualifies. A summer-only beach house with no winter heat does not. The concept is central to NY's 184-day rule and similar statutory residence tests in NJ, MA, CT, and PA.
Related terms
Bona Fide Residence Test
An IRS test for the Foreign Earned Income Exclusion: bona fide residence in a foreign country for an uninterrupted tax year.
183-day rule
The most common tax-residency threshold worldwide: spending more than half a year in a country typically triggers tax residency.
Casa habitación
Mexican tax-residency concept: a home maintained in Mexico that triggers residency, broader than 'principal residence'.
Wohnsitz
German tax-residency concept: a dwelling maintained in Germany under circumstances suggesting intent to keep using it.
Center of vital interests
A tax-treaty tie-breaker step: where your personal and economic ties are stronger when both countries claim you.
Tie-breaker rule
Tax-treaty provision that decides residency when both countries claim you as a resident under their domestic rules.
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Tax Days turns these concepts into a live day count across every US state, federal SPT, Schengen, and 200+ countries.
