Act 60 Sprint
Bona fide residency planning

Puerto Rico 183-day counter

Track your Puerto Rico day count as one input to bona fide residency planning. Day count matters, but it does not decide the whole Act 60 residency question.

Short answer: Many Act 60 residency plans start with a 183-day physical-presence target, but bona fide Puerto Rico residency also depends on tax home and closer-connection facts. A licensed professional must review the full residency file.
183 days remaining to reach 183.

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 days in Puerto Rico and days outside Puerto Rico with source records.

Tax home

Organize facts showing where your main place of business or employment sits.

Closer connection

Document home, family, bank, driver's license, voter, club, and community ties.

Professional review

A licensed professional reviews the full pattern before a filing position is taken.

Act 38-2026 is current law pending final FOMB endorsement. Residency rules and Act 60 requirements should be confirmed with current professional guidance.

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 or housing records, utility records, local memberships, professional records, and any facts your advisor requests.

Does this page provide a residency conclusion?

No. It is general information and a simple counter only. Act 60 Sprint does not provide legal, tax, accounting, investment, or financial advice.