WHO IT'S FOR
One day counter, several very different rules
Where you owe tax often comes down to counting days, but the rule that binds you depends on who you are and where you are moving. Find your situation below.
SNOWBIRDS & STATE MOVERS
Avoiding statutory residency
Split the year between two states without either one taxing your whole income. The 183-day statutory-residency trap, and how days decide it.
PUERTO RICO ACT 60
Proving bona fide residency
Act 60 needs the presence test met and defended in an IRS audit. Contemporaneous day records are what carry it.
CANADIAN SNOWBIRDS
Three day budgets at once
US tax residency, the visitor limit, and provincial health coverage each count your days differently. Stay onside on all three.
REMOTE WORKERS & NOMADS
Work anywhere, owe smart
Working from another state or country can quietly make you a resident there. Know your day count before a tax authority does.