Residency tax guides
Long-form, statute-checked guides to the decisions that actually move your tax bill. For any single state's exact rules, see the state rules library.
The most misunderstood number in state tax
The Complete Guide to the 183-Day Rule
How the 183-day rule actually works, state by state: what counts as a day, why some states use 184, the permanent-abode requirement, and the mistakes that get people taxed twice.
Escaping to zero percent, properly
The Snowbird's Guide to Florida Residency
Becoming a Florida resident is easy. Convincing New York, New Jersey, Connecticut, or Minnesota that you left is the hard part. The real playbook, day counts included.
The hardest state to quit
How to Leave New York (and Make It Stick)
New York audits more departing residents than any other state, and it wins most of the time. What the auditors actually test, and how successful leavers prepare.
Bona fide residency, by the numbers
Puerto Rico Act 60: The Day-Count Reality
The 4% headline gets people to San Juan. The §937 presence test — 183 days, five alternate prongs, a 30-day travel allowance, and an IRS campaign — decides who keeps the benefits.
Inside the process
What a Residency Audit Actually Looks Like
The letter, the questionnaire, the subpoenas, the day grid: a walkthrough of a state residency audit, what evidence decides it, and how prepared taxpayers get through.
The move, executed properly
The Domicile Change Checklist
Every tie to cut, document to file, and habit to change when you move your domicile — organized by timing, from the month before the move through audit season.
Stop counting by hand
DayLine tracks which state you're in every day, automatically, against every rule on this site — and builds the audit-ready record that protects you. All on your iPhone. Free for 30 days.
General educational information, verified against statutes and administrative guidance at the time of writing — not tax, legal, or accounting advice. Consult a qualified tax professional about your situation. · All state rules · DayLine home