세무 거주성 가이드
세무 거주성 핵심 가이드: 미국 주 규칙, 국가별 국제 규칙, 거주성 판정의 유형, Schengen 90/180, 그리고 비시민을 위한 미국 연방 거주성.
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What is tax residency?
Tax residency decides which country taxes your worldwide income. A plain-English guide to the 183-day rule, domicile, statutory tests, and tie-breakers.
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US state tax residency, state by state
How US state tax residency works: the 183/184-day statutory-residence rules, permanent-place-of-abode tests, domicile, and the states that audit hardest.
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International tax residency, country by country
How tax residency works around the world: the 183-day rule and its variants, territorial vs residence-based systems, non-dom regimes, and tie-breakers.
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The types of tax-residency rules, explained
The handful of rule shapes behind every residency test: simple day counts, the weighted SPT, rolling windows, statutory residence, and facts-based tests.
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The Schengen 90/180 rule, explained
How the Schengen 90/180 rolling window works for non-EU travelers: what counts as a Schengen day, multiple-passport myths, and the overstay penalties.
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US federal tax residency for non-citizens
How the IRS decides whether a non-citizen is a US tax resident: the Substantial Presence Test, the green-card test, visa day-counting, and the exit tax.
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