Puerto Rico 183-day counter
Track Puerto Rico days as one input to bona fide residency planning. Day count matters, but it does not decide the whole Act 60 residency question.
Use this as a planning counter only. Keep source records for travel and housing.
The 183-day test is not the full residency test
Physical presence
Track Puerto Rico and non-Puerto Rico days with source records.
Tax home
Organize where your main work or business sits.
Closer connection
Document home, banking, license, voter, club, family, and community ties.
Professional review
Have the full pattern reviewed before taking a filing position.
Residency rules and Act 60 requirements should be confirmed with current professional guidance.
Presence records are one part of the file. For where they sit in the wider sequence, see how to apply for Act 60.
Related pages
Residency FAQ
Do I only need 183 days?
No. Bona fide residency includes physical presence, tax home, and closer-connection factors. The day count is only one input.
What records should I keep?
Keep travel records, leases, utility records, local memberships, professional records, and advisor-requested facts.
Does this page provide a residency conclusion?
No. It is general information and a simple counter only.