Definition
Statutory residence
Tax residency triggered by a fixed day-count threshold (often combined with an abode test), independent of domicile.
Statutory residence is a residency status that doesn't depend on domicile. NY, NJ, MA, CT, and PA use a statutory-residence rule: maintaining a permanent place of abode AND spending more than 183 days in the state makes you a statutory resident, taxable on worldwide income for the entire year, even if your domicile is elsewhere. The UK SRT has automatic-resident tests that work similarly. Statutory residence is the trap that catches departing residents who keep an old-state home.
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Tax Days turns these concepts into a live day count across every US state, federal SPT, Schengen, and 200+ countries.
