Guides
Residency, explained.
Short guides for people who live in more than one place.
Basics
What counts as a day in a state?
Part days, travel days, layovers and the exceptions states make.
Read →BasicsDomicile vs. statutory residency
The two ways a state can call you a resident, and why both matter.
Read →RecordsRecords for a residency audit
What auditors ask for, and how to keep a log that answers them.
Read →MovingMoving to Florida: a residency checklist
The steps people take to change domicile to Florida, and the records to keep.
Read →FederalThe Substantial Presence Test
The IRS formula for when a non-citizen becomes a US resident for tax purposes, with a calculator.
Read →RulesEvery state's day rule
The day test, home requirement and law for all 50 states and DC.
Read →