Guides
Practical explanations of how tax residency, state residency, and travel rules actually work. Short, useful, and paired with tools that check your situation.
Start with the topic closest to your situation
Travel rules
-
ETIAS Explained: Europe's Pre-Travel Authorization
ETIAS is the EU's upcoming pre-travel authorization for visa-exempt visitors to the Schengen Area. Not a visa. €20, valid 3 years. Launches Q4 2026. Doesn't replace the 90/180 day rule.
Read the guide →
-
Schengen Area: The 90/180 Rule, Explained
The Schengen 90/180 rule limits non-visa visitors to 90 days in any rolling 180 across 29 European countries. Here's how to count it correctly and avoid overstay bans.
Read the guide →
Tax residency
-
International Tax Residency — How It Actually Works
The 183-day rule is only part of it. Domicile, center of vital interests, and permanent home often matter more in international tax residency cases.
Read the guide →
-
Moving to Another State
How to actually leave a state — and why the first few years after the move are what decide the tax outcome.
Read the guide →
-
New York Residency: State, City, and Yonkers
How New York State, New York City, and Yonkers each evaluate residency — 184 days plus a permanent place of abode in that jurisdiction. Plus part-year residency when you move during the year.
Read the guide →
-
US State Tax Residency
Two independent tests can pull you in — domicile and statutory residency. Either one can trigger state tax on worldwide income.
Read the guide →
Proof and compliance
-
Proving Where You've Been
A clear record of days, borders, and locations — the kind residency audits, tax filings, and visa checks ask for. Reconstruction is where cases break down.
Read the guide →
-
The Jock Tax: How Professional Athletes Pay State Income Tax
Professional athletes owe state income tax in every state they play in. The bill depends on how many days they spent there — and whether they kept a record.
Read the guide →