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.
Related terms
Tax home
Your principal place of business, employment, or post of duty. Required for the closer-connection exception and FEIE qualification.
SRT (UK Statutory Residence Test)
The UK's three-stage residency test: automatic non-resident tests, automatic resident tests, then a sufficient-ties test.
Tie-breaker rule
Tax-treaty provision that decides residency when both countries claim you as a resident under their domestic rules.
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.
Wohnsitz
German tax-residency concept: a dwelling maintained in Germany under circumstances suggesting intent to keep using it.
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.
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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.
