PPA (Permanent Place of Abode)
Abbreviated form of 'permanent place of abode', a year-round dwelling that triggers statutory residence under New York's 184-day rule.
PPA is the standard abbreviation in NY-residency-audit practice. A PPA is a dwelling place permanently maintained, suitable for year-round use. Combined with 184+ NY days, a PPA makes you a NY statutory resident regardless of domicile. The Court of Appeals in Matter of Gaied (2014) narrowed the rule somewhat, the abode must be 'actually used as a residence', but the burden of proof remains on the taxpayer.
Related terms
Remittance basis
Tax regime in Ireland and (historically) the UK where foreign income is taxed only when remitted to the country.
Physical Presence Test
An IRS test for the FEIE: 330 full days of foreign-country presence during any 12-month period.
Schengen Area
A 29-country passport-free zone in Europe. Non-EU citizens can spend at most 90 days in any 180-day rolling window.
Passive residency (Andorra)
Andorra's residence permit for people who live there without working locally (residència sense activitat lucrativa), granted against a qualifying investment in Andorran assets.
SPT (Substantial Presence Test)
IRS day-count test for non-citizen US tax residency. 3-year weighted formula: current + 1/3 prior + 1/6 two-years-prior ≥ 183.
Ordinary residence (Ireland)
Irish concept: a stickier 3-year residency status. Continues for 3 years after departing Ireland.
← Browse all tax-residency terms
Track the rules these terms describe
Tax Days turns these concepts into a live day count across every US state, federal SPT, Schengen, and 200+ countries.
