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Tax residency guides for the
183-day rule, SPT, Schengen & more
Plain-English explanations of the rules that decide where you owe tax. Written for individuals, not corporate tax departments.
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- International9 min read
Mexico tax residency: home, center of vital interests, and 183 days
Mexico determines tax residency primarily by 'casa habitación' (home) and center of vital interests. Day counts matter for the 50% income test under treaties.
Read the guide → - Federal10 min read
SPT exempt individuals: students, teachers, and the day-count exclusions
The IRS Substantial Presence Test lets certain visa categories, students (F, J, M, Q), teachers and trainees, and others exclude their US days entirely.
Read the guide → - International9 min read
Italy tax residency: 183 days, registered residence, and the impatriate regime
Italy treats you as a tax resident if you're registered there, have your habitual abode there, or spend 183+ days. Plus the impatriate regime for workers.
Read the guide → - International11 min read
Japan tax residency: non-permanent, permanent, and the 5-year clock
Japan classifies foreigners as non-resident, non-permanent resident, or permanent resident, each with different tax exposure. The 5-year rule is the key.
Read the guide → - International8 min read
Singapore tax residency: 183 days, the qualifying employee rule, and rates
Singapore taxes residents at 0–24% with no capital gains tax. Residency is based on the 183-day rule plus a qualifying-employee test. Here's how to track it.
Read the guide → - Guides9 min read
What records do you need for a residency audit? A complete checklist
State and federal residency auditors want very specific records. Here's the complete list of what they ask for, what you should keep, and how long to keep it.
Read the guide → - International10 min read
France tax residency: domicile, 183 days, and center of economic interest
France uses three alternative tests: habitual residence, professional activity, and center of economic interest, plus a 183-day rule under its treaties.
Read the guide → - International11 min read
Canada tax residency: significant ties, 183-day rule, and departure tax
Canada determines tax residency by significant residential ties, with a 183-day backstop. How the CRA applies it, and what departure tax means for emigrants.
Read the guide → - Guides8 min read
The Best Facebook Groups for US Expats and Digital Nomads
Four active Facebook groups for US expats and digital nomads, what each one is good for, and why residency and day-count questions never belong in a thread.
Read the guide → - International11 min read
Tax Relief for Impatriates: Special Regimes for New Residents
Impatriate regimes, lump-sum taxation and non-dom status all cut the tax bill of someone who moves in. How Italy, Switzerland, Spain and Malta differ.
Read the guide → - International8 min read
The Cyprus 90-Day Rule: Why It Is Not the Schengen 90/180
Cyprus is in the EU but not in Schengen, so its 90-day visitor limit is separate and days there do not count against Schengen. How 90, 60 and 183 differ.
Read the guide → - International11 min read
Australia tax residency: 183-day rule, domicile test, and the resides test
The ATO uses four tests for Australian tax residency: resides, domicile, 183-day, and superannuation. Here's how each works for expats and Australians.
Read the guide → - Guides8 min read
Contemporaneous evidence: what residency auditors actually accept
Auditors distinguish contemporaneous records, created at the time, from reconstructed ones created later. Here's what actually counts as contemporaneous.
Read the guide → - Guides10 min read
Treaty tie-breaker rules: when two countries claim you, who wins?
If two countries both claim you as a tax resident, the treaty tie-breaker decides. How the OECD model applies: permanent home, vital interests, abode.
Read the guide → - Guides12 min read
Defending a residency audit: timeline, evidence, and what auditors actually do
State residency audits target high earners who claim to have left. What to expect, the timeline, the evidence requests, and how to defend your domicile.
Read the guide → - Federal9 min read
Substantial Presence Test vs. Green Card test: how the two trigger US tax residency
Non-citizens become US tax residents under either the Substantial Presence Test or the Green Card test. How each works, and what happens when both apply.
Read the guide → - International10 min read
Ireland tax residency: 183 days, the 280-day rule, and ordinary residence
Ireland uses a 183-day rule and a two-year cumulative 280-day rule, plus ordinary residence and domicile. How the four interact for inbound residents.
Read the guide → - Federal9 min read
Form 8840 and the closer-connection exception
Even if you meet the IRS Substantial Presence Test, you can avoid US tax-resident status by claiming closer connection on Form 8840, if you qualify for it.
Read the guide → - Federal11 min read
The SPT 3-year weighted formula, with worked examples
The IRS Substantial Presence Test uses a 3-year weighted day-count formula. Here it is in plain math, with worked examples for visas and travel patterns.
Read the guide → - Guides6 min read
Tax Days vs. Topia: a comparison for individual cross-border residents
Topia is enterprise mobility software for global employers. Tax Days is for individuals. Here's why the comparison matters and which is right for you.
Read the guide → - Guides11 min read
The remote worker's multi-state tax guide: nexus, day counts, and double tax
Working remotely from several states triggers nexus, withholding, and potential double taxation. How to track days and avoid a surprise state tax bill.
Read the guide → - Guides7 min read
Tax Days vs. Domicile365: feature, price, and privacy comparison
Domicile365 is a long-running residency tracker for snowbirds and cross-border workers. Tax Days is the iPhone-native alternative. Here's how they compare.
Read the guide → - US States9 min read
Pennsylvania residency rules: domicile, statutory residence, and Philly's local tax
Pennsylvania has a 3.07% flat tax, but Philadelphia adds a 3.75% city wage tax. How domicile, statutory residence, and local tax interact for leavers.
Read the guide → - Guides7 min read
Tax Days vs. iReside: which residency tracker is right for you?
iReside and Tax Days both target privacy-conscious, internationally mobile users. An honest comparison on price, tracking method, coverage and privacy.
Read the guide →