Days on the island.

Close is where the record matters most. The tests screen shows your margin in each test, so a thin year shows up while you can still act on it. Booked trips are already inside the count, and the home screen says in words when they would take you past your allowance. Any day One83 cannot place stays marked unresolved, never quietly given to Puerto Rico, and the export lists it, so you and your adviser can settle it on the evidence. Whether a narrow year holds is a question for your adviser, and the export gives them every day with its source.

As a general rule, any day you are physically present in Puerto Rico at any point during that day counts as a Puerto Rico day, including the day you arrive and the day you leave. A day you are present in both Puerto Rico and the United States generally counts as a Puerto Rico day. Time spent in transit through the United States for under 24 hours is generally not treated as a US day. One83 follows that: a split day goes to Puerto Rico, and the export accounts for each day of the year. The edge cases turn on your facts, so confirm them with your adviser.

No. Bona fide residency for the year generally requires three tests together: the presence test, the tax home test and the closer connection test. One83 tracks presence, because that is the one that is countable day by day. Tax home and closer connection are judged on facts such as where your principal place of business sits and where your home, family, belongings and ties are. A perfect day count does not settle those two.

No. There is no sign-up anywhere in the app and no server behind it. You open it and it counts. Connecting Google Calendar is optional and grants read-only access that is stored on your device, and you can revoke it from Settings at any time.

Three ways, and every day says which one it used. Flight detection reads your Google Calendar or your phone's calendar on the device and turns the flights already there into arrivals and departures. Location evidence mode, which is part of Audit Defense and off unless you turn it on, records island crossings on the device. And you can set any day yourself, which takes the place of anything detected.

Only if you switch it on, and only on your own phone. Location evidence mode is part of Audit Defense and off by default. When it is on, a geofence and a low-power background stream record island crossings locally. That data is never transmitted, you can delete it, and one toggle stops both the geofence and the stream. The free and Premium tiers work entirely without it.

A day you fly out of Puerto Rico normally still counts as a Puerto Rico day, because you were physically present for part of it. One83 treats departure and arrival days as present by default, records your arrived and left times as evidence without letting them change the count, and lets you change any single day when your situation calls for it. A long layover in the United States on the way somewhere else is a common case worth checking with your adviser rather than assuming.

One83 produces a dated day by day record in which every day names its source, a total that accounts for each day of the year, and a SHA-256 digest that changes if anything in the record changes. Audit Defense adds a log of medical and disaster exception days and a self-contained file your accountant opens in any browser. That is the raw material an examiner asks for. It does not decide your residency and it does not replace professional representation.

Yes. The year you move has its own rules, and a partial year can qualify when the years around it do. Set your move-in date in One83 and it counts from the day you arrived rather than from 1 January, so the count starts where your facts start. Which figure your position rests on is a question for your adviser.

Usually yes. A bona fide resident of Puerto Rico generally excludes Puerto Rico source income from the US federal return but still reports income from other sources, and there are separate filing obligations in Puerto Rico. One83 does not prepare, calculate or file anything. It counts days and keeps the evidence.

The counter, the calendar, the trip planner, the day-count presence tests, the plain backup and the record CSV are free forever. Premium is $79.99 per year or $9.99 per month and adds background sync, encrypted backup, the audit export and the year-end CPA report. Audit Defense is $299 per year and adds location evidence mode, the exception log and the CPA share package. Founding members lock $99 per year for as long as they stay subscribed. When the founding seats are gone, the price is $299. Every paid tier starts with a 14 day free trial.

You keep it. Recorded history is never paywalled, so the record, the calendar and the counter keep working. The plain backup file and the full record CSV are free forever, which means you can walk away with the whole record at any time. What lapses is the paid work: sync, the encrypted backup, the audit export, the CPA report and, on Audit Defense, location evidence.