Tax Residency Determination Tool

Home
Business
Entertainment
- Fun Tools
- Miscellaneous Tools
Education
Health
Professional
IT
Calculators

Home
Business
Entertainment
- Fun Tools
- Miscellaneous Tools
Education
Health
Professional
IT
Calculators

Tax Residency Determination Aid

Based on common international principles (like physical presence and OECD model tie-breakers). Not definitive tax advice.

Country Information

Define Country A: Define Country B:

Physical Presence Test (Commonly 183 days)

Days spent in USA during the relevant tax year: Days spent in Other Country during the relevant tax year:

Tie-Breaker Questions (Based on OECD Model)

Answer these if potentially resident in both countries based on their domestic laws (often indicated if presence is substantial in both, e.g., >183 days or meeting other criteria).

1. Where is your permanent home available? Only in USA Only in Other Country In Both In Neither

2. Where is your center of vital interests (personal & economic ties)? Clearly in USA Clearly in Other Country Unclear / Cannot be determined

3. Where is your habitual abode (where you normally live)? Predominantly in USA Predominantly in Other Country Regularly in Both / Neither

4. What is your nationality/citizenship? Citizen of USA only Citizen of Other Country only Citizen of Both Citizen of Neither

Potential Residency Analysis

Important: This tool provides a simplified analysis based on common international principles and the information you provided. Tax residency rules are complex and vary significantly by country. This is NOT definitive legal or tax advice. Always consult a qualified tax professional in the relevant jurisdictions for accurate guidance.

Scroll to Top