The iReside Blog
Plain-English guides on tax residency, the 183-day rule, and keeping audit-ready records.
Japan 90 Days Per Entry: No Rolling Window, but Repeat Visits Count
Most visa-waiver visitors get 90 days per entry in Japan and no rolling window. How the landing sticker sets the deadline and why repeat visits are judged.
Oct 25, 2026
Indonesia B2 (C1) Tourist Visa: 60 Days per Entry, and Exit Ends It
Indonesia's C1 tourist visa, often searched as the B2, gives 60 days per entry and extends up to 180. Leaving ends the permit. Overstaying by more than 60 days brings deportation.
Oct 24, 2026
Oregon 200-Day Rule: Part Days Count and the 30-Day Domicile Test
ORS 316.027 counts any fraction of a day in Oregon as a full day for the 200-day test. It says nothing on part days for the 30-day domicile exception.
Oct 23, 2026
UAE 183-Day Rule: Picking the 12-Month Window and Counting Part-Days
The UAE 183-day test totals physical presence over any 12 consecutive months, and any part of a day counts. How the window and part-days change the count.
Oct 22, 2026
Wintering in Spain: 31 December, Sporadic Absences and 183 Days
Spain's 183-day tax count resets every 1 January, so a winter stay is split across two years. Trips abroad mid-stay can still count as Spanish days.
Oct 22, 2026
NZ Super Residency: How Time Overseas Thins Out Your Qualifying Years
NZ Super needs 10 to 20 years resident and present in New Zealand since age 20. Why time abroad thins that total, and what a day record can show.
Oct 22, 2026
Malta's Two Residency Tests: 183 Days and Ordinary Residence
Malta makes you tax resident above 183 days in a year, but ordinary residence can apply on fewer. How a resetting count and a pattern test interact.
Oct 22, 2026
Ireland's 280-Day Look-Back: Two Short Years Can Make You Resident
Ireland makes you tax resident at 183 days in a year or 280 days across two. How the look-back, the 30-day floor and part-day counting fit together.
Oct 22, 2026
India e-Tourist Visa: How the 180-Day Cap Adds Up Across Trips
India's 1-year and 5-year e-Tourist visas cap total stay at 180 days per calendar year. How trips add up, when the count resets, and why the stamp also binds.
Oct 22, 2026
Hong Kong Visitor Stays: Per-Entry Clocks and the Landing Slip
Hong Kong's visitor limit runs per entry: 90 days for US and most EU passports, 180 for British citizens. How arrival days, slips and re-entries count.
Oct 22, 2026
German Citizenship Clock 2026: What Six Months Abroad Does to It
Germany's five-year citizenship clock survives stays abroad of up to six months. Longer absences break it, and only three earlier years can be credited.
Oct 22, 2026
Cyprus Citizenship: The 90-Day Absence Cap and the 7-in-10 Clock
Cyprus naturalisation runs two clocks: 7 years of legal residence within 10, then a final 12 months with no more than 90 days of total absence.
Oct 22, 2026
Costa Rica 180-Day Tourist Stay: Why a 90-Day Stamp Can't Be Extended
Costa Rica allows up to 180 days per entry since 2023, but only a stay granted under 90 days can be extended, once, to 90. How the stamp sets your count.
Oct 22, 2026
Colombia's January 1 Reset: Why It Doesn't Reset the 183-Day Tax Count
Colombia caps visa-free stays at 180 days per calendar year and resets the count every January 1. Its 183-days-in-365 tax line never resets.
Oct 22, 2026
Brazil's Migratory Year: Why Leaving Doesn't Reset Your 90 Days
Brazil's 90-day visitor stay and 180-day cap are counted across a migratory year starting at your first entry. Leaving pauses the count but never resets it.
Oct 22, 2026
Australia Visitor Visa 600: The Three Clocks Behind 12 Months in 18
Australia's subclass 600 visitor visa runs three clocks: the stay period on your grant, condition 8558's 12 months in any 18, and a 12-consecutive-month wall.
Oct 21, 2026
Hawaii's 200-Day Rule: A Presumption, Not the Residency Test
Hawaii's day count is 200, not 183, and it is only a presumption. Here is how the 200-day line relates to Hawaii's two residency tests, why staying under it is not a safe harbour, why crossing it is not a final answer, and what a day record can settle.
Oct 7, 2026
What Counts as Proof of Residency? (2026)
What counts as proof of residency for the DMV, REAL ID, voting, school and taxes: documents by purpose, and how to prove it for tax.
Oct 6, 2026
Massachusetts Millionaires Tax 2026 and Residency
The Massachusetts millionaires tax is 4% on 2026 taxable income above $1,107,750. Who pays, and how the 183-day and domicile tests decide residency.
Oct 6, 2026
Florida Declaration of Domicile 2026: How to File
How to file a Florida Declaration of Domicile under Fla. Stat. 222.17, with clerk links and fees for Palm Beach, Collier, Miami-Dade, Lee, Sarasota, Broward.
Oct 6, 2026
ETIAS 2026: Start Date, Fee and Your 90/180 Days
ETIAS is not running and has no start date yet. The EUR 20 fee, 3-year validity, who needs it, and why it does not change your 90/180 days.
Oct 6, 2026
California Billionaire Tax: Prop 40 and Residency
Prop 40 would tax 5% of the net worth of billionaires who were California residents on 1 January 2026. What the LAO says, and why that date is fixed.
Oct 6, 2026
Delaware 183-Day Rule and the 495-Day Exception
Delaware residency by day count: an abode plus more than 183 days makes you a resident; 495 days abroad with 45 or fewer in Delaware lets a domiciliary out.
Oct 5, 2026
Arkansas Residency Requirements: The 6-Month Rule
Arkansas residency requirements: domicile, or a permanent home plus more than six months in the state across the tax year. Exactly six months is not enough.
Oct 4, 2026
Alaska Residency Requirements: 72 Hours, 180 Days
Alaska residency requirements: presence plus intent to stay, then two PFD tests, 72 consecutive hours present and no more than 180 days absent unless allowable.
Oct 3, 2026
New Hampshire Residency After the I&D Tax Repeal
New Hampshire repealed its interest and dividends tax for 2025, with no day-count test. The day counts that still matter are your old state's and MA's.
Oct 1, 2026
Utah Spousal Rule: 30-Day Limit Over Four Years
Utah's spousal rule can make you domiciled in Utah because your spouse is, unless for four years you spent 30 or fewer Utah days a year; four more tests apply.
Sep 26, 2026Florida 183-Day Rule: Why Florida Counts No Days
Florida has no 183-day rule: no income tax, no day threshold. The 183-day count that matters belongs to the state you left. How its two day tallies work.
Sep 25, 2026
Connecticut 183-Day Rule and the 30/450-Day Tests
The Connecticut 183-day rule: a year-round abode plus more than 183 days makes you a resident. Plus the 30-day and 450-days-abroad rules for domiciliaries.
Sep 25, 2026
New Jersey 30-Day Rule: Why 183 Days Is Wrong
For a New Jersey domiciliary, 183 days is not the test. The 30-day escape hatch needs no NJ permanent home, a home elsewhere and 30 or fewer NJ days.
Sep 25, 2026
Maine 183-Day Rule: The Year-Round House Counts
Maine's 183-day rule needs more than 183 days plus a permanent abode kept all year. A seasonal camp generally does not count. How residency works in Maine.
Sep 25, 2026
Missouri 30-Day Rule: Why a Kept House Voids It
Missouri's 30-day rule: a domiciliary files as a nonresident only with no Missouri home, a home elsewhere and 30 or fewer Missouri days. A kept house voids it.
Sep 25, 2026
Minnesota 183-Day Rule: When a Lake Cabin Counts
Minnesota's 183-day rule needs 183 days plus an abode you or your spouse rent, own, maintain or occupy. When a lake cabin counts, and why domicile is separate.
Sep 21, 2026
North Carolina 183-Day Rule and Its Presumption
NC's 183-day rule: more than 183 days creates a rebuttable presumption of residency, but fewer days prove nothing, since domicile alone makes you a resident.
Sep 15, 2026
Georgia 183-Day Rule: How Part-Days Count
Georgia's 183-day rule counts part-days as full days, added up over the 365 days ending December 31, with no travel exception. Residency requirements explained.
Sep 14, 2026
Virginia 183-Day Rule: Partial Days and Transit
Virginia's 183-day rule: maintain a Virginia abode for more than 183 days and you are a resident. No partial-day rule, no transit exception, burden on you.
Sep 13, 2026
Pennsylvania 183-Day Rule: Part Days Count
Pennsylvania counts any part of a calendar day toward 183, with two narrow travel exceptions. What midnight to midnight means and who must prove days.
Sep 12, 2026
Illinois Residency Requirements: No 183-Day Rule
How long do you have to live in Illinois to be a resident? No set number: Illinois has no 183-day rule, only a more-days-than-any-other-state presumption.
Sep 11, 2026
Thailand Visa Exemption 2026: 30 Days, Not 60
Thailand visa exemption 2026: 30 days per entry from 15 September, not 60. One 1,900-baht extension, two land entries a year, and 180 days means tax resident.
Sep 8, 2026
NYC Pied-à-Terre Tax 2026: Rates and the Day Test
The NYC pied-à-terre tax started July 1, 2026. Article 30-C surcharges any New York City home you do not occupy a majority of days, at 0.8% to 6.5% of value.
Sep 8, 2026
Mexico Passport Stamp 2026: How Many Days You Get
Mexico's 2026 passport stamp replaces the paper FMM, and the officer writes your days by hand, up to 180. How long Americans can stay and how to prove entry.
Sep 8, 2026
Florida Homestead Exemption 2027 for New Residents
The 2027 Florida homestead exemption for new residents: if Amendment 3 passes, arrivals after December 31, 2026 get $50,000 for five years, not $150,000.
Sep 8, 2026
183-Day Rule by Country (2026): Not Always 183
The 183-day rule by country in 2026 (day 183 is 2 July): Thailand uses 180, Malaysia 182, Korea adds a consecutive test, Mexico and France count no days.
Sep 8, 2026
RSU Tax When You Move States or Countries
RSUs and options when you move mid-vest: income is sourced by workdays from grant to vest, so your old state keeps a share.
Aug 25, 2026
UHNW Tax Residency in 2026: Four Day Clocks
Golden visa minimums, a UK tie table and the exit tax all draw on the same 365 days. Why UHNW residency positions fail on arithmetic, not strategy.
Aug 25, 2026
Global Mobility Compliance for Family Offices
Global mobility compliance for a family office means four day counts: family tax residency, trust residency, holding-company residence and staff PE risk.
Aug 25, 2026
No Passport Stamp? How to Prove Where You Were
Passport stamps are disappearing in 2026 as the EU Entry/Exit System replaces them. What proves where you were, and how to build a record.
Aug 7, 2026
Physical Presence vs Continuous Residence (2026)
US naturalization: physical presence is 913 days in 5 years (548 in 3); continuous residence breaks with a 6-month trip. You can pass one, fail the other.
Aug 7, 2026
Digital Nomad Tax Trap: Portugal NHR and 183 Days
The digital nomad tax trap: a nomad visa does not exempt you from tax. Portugal's NHR is wound down, and past 183 days most countries tax worldwide income.
Aug 7, 2026
Canadian Snowbird Rules 2026: 30 Days, 183 Days
Canadian snowbirds in 2026: register with USCIS after 30 days if you drove in, and watch the 183-day Substantial Presence Test, which registration won't stop.
Aug 7, 2026
UK Statutory Residence Test 2026: Non-Dom Is Gone
How long can a former non-dom stay in the UK? Under the Statutory Residence Test, under 16 or 46 days is safe, 183 makes you resident, ties decide the rest.
Aug 7, 2026
Canada PR 730-Day Rule: Residency Obligation 2026
The Canada PR residency obligation: 730 days present in every rolling five-year window, so up to 1,095 days abroad. Which days count and how status is lost.
Aug 7, 2026Schengen 90/180 Rule 2026: What EES Changed
The Schengen 90/180 rule in 2026: the EU Entry/Exit System went live 10 April 2026 and now counts your days. How the window works.
Aug 7, 2026
Washington Millionaires' Tax 2028: 9.9% Over $1M
Washington's millionaires' tax: 9.9% on income over $1 million per household from January 1, 2028, nonresidents included. Who it hits and how to exit cleanly.
Jun 7, 2026
Maryland Exit Tax 2026? What Leaving Really Costs
The so-called Maryland exit tax in 2026: 6.5% top bracket, 2% capital gains surtax above $350,000 AGI, 9.8% top rate, and the residency audit after a move.
May 19, 2026
Leaving Massachusetts? How the DOR Tracks You
Leaving Massachusetts in 2026: the two residency tests, the 183-day and abode trap, the 9% rate above $1,107,750, and the records a DOR audit asks for.
May 9, 2026
States With Estate Tax in 2026: The Domicile Trap
12 states plus DC have an estate tax in 2026 and 5 tax inheritances. How estate tax domicile differs from income tax residency, and what it takes to break it.
Apr 22, 2026
New York Residency Audit: Prove You Left (2026)
Who gets a New York residency audit, the five-factor domicile test, the 184-day rule, and the records that prove you actually left New York.
Apr 14, 2026
Days You Can Work in Another State Tax-Free
How many days can you work in another state before paying tax? In 2026 Alabama and Louisiana joined the 30-day safe harbor; NY and CA tax from day one.
Apr 9, 2026
Puerto Rico Act 60 in 2026: The 183-Day Test
Moving to Puerto Rico for Act 60 in 2026: the 4% rate for new applicants, the home purchase rule, the IRS bona fide residency tests, and proving 183 days.
Apr 8, 2026
Leaving California? How the FTB Tracks You (2026)
How California tracks you after you move: the 9-month presumption, closest connections test, the data the FTB pulls, and the records that prove you left.
Apr 6, 2026
Convenience of the Employer Rule: 6 States (2026)
The convenience of the employer rule lets a state tax a remote worker's pay when the employer is there. The 6 states with it in 2026: NY, PA, DE, NE, CT and NJ.
Mar 31, 2026
Bona Fide Residence vs Physical Presence Test
Bona fide residence vs physical presence test for the 2026 FEIE ($132,900): 330 full days in any 12 months, or a full calendar year of foreign residence.
Mar 31, 2026
Residency Audits: Cell Phone and Smart Meter Data
How a residency audit uses cell phone records, smart meter data, credit cards and E-ZPass to test where you were, and how to answer with your own records.
Mar 31, 2026
TaxDay Alternative 2026: iReside vs TaxDay App
The best TaxDay alternative in 2026: iReside offers automatic GPS day counting, audit-ready PDF reports and a web dashboard for $44.99 a year.
Mar 29, 2026
183-Day Rule Explained: Every State's Threshold
The 183-day rule explained: which states use 183 days, which use 200, 210 or 270, which have no day test, how partial days count, plus the IRS test.
Mar 29, 2026
Florida Residency Rules: How Not to Lose It (2026)
Maintaining Florida residency after the move: Florida has no day minimum, but your old state's 183-day test still runs. How to keep domicile.
Mar 26, 2026
Traveling for Work From NYC? Where You Pay Tax
Live in NYC and travel for work? Other states can tax the days you work there. How the allocation works, the NY resident credit, and what to track.
Mar 22, 2026
Live in NJ, Work in NY: NJ Credit Stops Double Tax
Live in NJ, work in NY? No double tax on the same wages: file NY nonresident IT-203, claim NJ's credit (NJ-COJ). Nonresidents of NYC owe no NYC income tax.
Mar 22, 2026
Best App for International Tax Residency in 2026
Best apps for international tax residency and visa day tracking in 2026: iReside, Flamingo, Bounded, Days Monitor, Monaeo and more, compared with prices.
Mar 16, 2026
Best App for Tracking Residency for Tax Purposes
The best tax residency tracker apps in 2026 compared: iReside, Monaeo, TaxBird, Domicile365, TaxDay, Flamingo, Bounded and Days Monitor, priced.
Mar 16, 2026
NC Residency Proof: The 'Temporary Purpose' Test
Are you in NC for a temporary purpose? Yes only if your home is elsewhere and the stay is limited. Plus NCDMV proof documents and the 183-day presumption.
Mar 16, 2026
Texas Residency Requirements for Tax Purposes
Texas residency for tax purposes: no income tax and no Texas day count, so the test is domicile. How to establish it and beat your old state's 183-day rule.
Mar 8, 2026
Tax Resident Meaning & Residency Requirements
What a tax resident is and how residency is determined for tax purposes: day counts, an available home, center-of-life ties, domicile, and how to prove it.
Mar 5, 2026
How to Determine State Residency for Tax Purposes
How state residency for tax purposes is determined: domicile, statutory residency (a home plus a day count), the ties states check, and how to track it.
Mar 5, 2026
International Tax Residency: How 183 Days Works
How international tax residency works: day-count tests like 183 days, personal ties, dual residency and treaty tie-breakers, and why a day record matters.
Mar 2, 2026
Residency Audits: Triggers and How to Prepare
What a state residency audit is, what triggers one (a move to a no-income-tax state is the classic), what auditors ask for, and how to prepare.
Mar 2, 2026
9 States With No Income Tax in 2026: Full List
The 9 states with no income tax in 2026: Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington and Wyoming, plus U.S. territories.
Mar 2, 2026
Tax Residency Tracker: How to Track Your Days
How to track tax residency days by state or country: calendar, spreadsheet, receipts, or a tax residency tracker app that counts days automatically by GPS.
Mar 2, 2026
Remote Work Taxes: Which State Taxes You? (2026)
Which state taxes remote workers? Wages follow where you physically work, except under convenience of the employer rules. Reciprocity, credits, records.
Feb 18, 2026
Dual State Residency for Florida Snowbirds
Can you be a resident of two states? Yes: Florida domicile plus more than 183 days and a home up north. How dual state residency works and how to avoid it.
Feb 18, 2026
Why Tax Residency Tracking Matters in 2026
Why tax residency tracking matters: in a residency audit the burden of proof is on you, and a day-by-day GPS record is the strongest evidence of where you were.
Feb 18, 2026
How to Establish Florida Residency (2026)
How to establish Florida residency for tax purposes: no day minimum, license in 30 days, Declaration of Domicile, homestead by March 1 and the audit traps.
Feb 18, 2026