Disclaimer

What this tool is

One83 keeps a day-by-day record of where you were. It reads flight events from your calendar with your permission, turns them into arrivals and departures, and maintains a record you can correct by hand at any time. The output is a count and a dated record of how that count was reached.

That record is useful for the same reason a mileage log or a receipt file is useful: it is contemporaneous, it is specific, and it exists before anyone asks for it. That is the whole of what the app claims to do.

What this tool is not

Nothing in the app or on this website is tax advice, legal advice, or accounting advice, and nothing here creates a professional relationship of any kind. One83 is not a substitute for a CPA, an enrolled agent, or a tax attorney, and it does not review your facts.

The app does not determine bona fide residency, does not assess eligibility for or compliance with Act 60 or any decree obligation, does not prepare or file returns, and does not represent you before any authority.

The numbers are estimates

Day counts are inferences drawn from imperfect sources. Calendar events can be missing, wrong, duplicated, or ambiguous. Travel booked outside the mailbox that feeds your calendar is invisible to detection. Days that turn over near midnight, itinerary changes, and trips taken by sea rather than by air are all places where an automatic count and the truth can part company.

Every day the app works out is editable, and a day you set by hand always wins over a detected one. Reviewing the record against your own boarding passes, passport stamps, and receipts is part of using the tool, not an optional extra. Numbers you have not checked are not evidence.

The rules the count refers to

The presence test is one of three federal tests for bona fide residency in Puerto Rico, and it has several alternative conditions. Passing it does not by itself make anyone a bona fide resident, and a day count says nothing at all about the tax home test or the closer connection test. Act 60 decree obligations sit on top of that and have requirements of their own.

Those rules also change, and they apply to facts that are specific to you. A count that satisfies one year's test may not satisfy the next year's, and a threshold met on paper can still fail on the facts.

About the guides on this site

The guides published here are general information written to explain how the rules are structured. They are not advice about your situation, they are not a legal opinion, and they may not reflect the most recent guidance. Where a guide cites the IRS or another authority, read the source before relying on it.

Confirm your position with a professional

Before you rely on any number from One83 for a filing, an election, a decree compliance obligation, an audit response, or any other decision, take it to a qualified tax professional or attorney who works with Puerto Rico residency. Bring the record. A dated record makes that conversation shorter, which is the point of keeping one.

You are responsible for your own tax positions and filings. The full allocation of responsibility and risk is set out in the Terms of Service, and how your data is handled is described in the Privacy Policy.

Questions

If something here is unclear, or the app behaves in a way this page does not describe, write to support@one83.app.