Guides & how-tos
Tax residency, day counting, and the rules that catch people out.
Clear, practical guides to the day-count rules that decide where you owe tax - and exactly how to track each one automatically with Tax Residency Tracker on iPhone.
US Residency
Substantial Presence Test Calculator: US Tax Residency Explained
How the IRS Substantial Presence Test works - the weighted 3-year day count, the 31-day and 183-day thresholds, exempt individuals and exceptions, and how to calculate it automatically on iPhone.
US Residency
How to Track US State Residency for Taxes
How US state residency really works - statutory residency vs domicile, the 183-day day count, why the burden of proof is on you, and how to track your days by state automatically on iPhone.
US Residency
The California 183-Day Rule and Residency, Explained
Does California have a 183-day rule? How California residency really works - the facts-and-circumstances test, the nine-month presumption, the narrow six-month presumption, the 546-day safe harbor, and how to document your days on iPhone.
US Residency
New York's 183-Day Rule and Statutory Residency
How New York's 183-day statutory-residency rule works - the 184-day line, the permanent-place-of-abode test, how any part of a day counts, and how to keep audit-proof records on iPhone.
US Residency
How to Establish Florida Residency for Tax Purposes
How to become a Florida resident for tax purposes - the domicile checklist, the 183-day trap in your old state, what auditors look for, and how to track your days on iPhone.
US Residency
Form 8840 and the Closer Connection Exception, Explained
How the closer connection exception works - who can file Form 8840, the 183-day current-year limit, the June deadline, and how snowbirds track US days on iPhone.