How many months is 548 days

In this post we look at the continuous residence requirement for a 10 year ILR application and the recent decision of the Upper Tribunal in Chang paragraph A a v ; 18 months? The requirement for 10 year long residence applications is set out in paragraph A of the Immigration Rules, which states Until now it has been prudent practice to follow the Home Office guidance , which computes that 18 months is equivalent to days of absence, which by simple maths equates to a month being 30 days; it further states that Note that this is not the case for applications for indefinite leave to remain in other immigration categories, where the exact number of permitted days of absence are set out in the applicable Immigration Rules Appendix Continuous Residence , see also the Home Office guidance here and here.

In a recent case heard by the Upper Tribunal, Chang paragraph A a v ; 18 months? He found that, applying common sense to the issue, that 18 months was a year and a half, and as such, the correct number of days in an 18 month period would be days on average.

So questions about timing, and which residence was owned or occupied first, are often important. But other questions often arise. Is one residence owned but the other a rental? What is the value and size of each residence? What actions did the taxpayer take to remove herself from the old community? Has she established roots in the new community? Where does the family spend holidays and special occasions?

Those are the questions practitioners have to ask -- because we know the auditor will. This factor considers the pattern of employment and the compensation derived from that employment. For this factor, we would be looking to determine where the taxpayer actually worked on a day-to-day basis as well as the location of his primary office. If the taxpayer is a partner or shareholder in a New York business, the level of participation in the day-to-day management of the business can be looked at as well.

Often, of course, the taxpayer is retired, so this is a nonfactor in some cases. The taxpayer will continue to work in New York City after the move, only as a commuter, and not a resident. Time is often the most important factor in a domicile case. This factor sometimes takes on less importance for those who commute into New York. Finally, to state it bluntly, this factor can also be a real pain in the neck. Proof of day-to-day location in some form or another is generally required for every single day in the audit period.

Maintaining, and then producing this evidence on demand, is obviously a time-consuming process, and—like the statutory residency test described below —one that requires an examination of diaries or appointment books, expense reports, credit cards, phone bills, frequent flier statements, passport, and other similar documents. This factor is often the most unusual. The auditor will investigate the location of those items that are of value to the taxpayer, whether the value is monetary or sentimental.

Insurance riders are also often used by auditors to attempt to verify the location of treasured items. The scope of this factor, however, is somewhat limited. Yes, there are a couple, mainly to cover people who are still domiciled here but spend very little time in New York or the United States. They are:. This test has two requirements:. The second requirement for statutory residence—spending more than an aggregate of days of the tax year in the state and in New York City, if City residency is an issue —is often the most difficult and frustrating aspect of a residency audit.

To begin with, the day test does not apply to full days only. So, for example, if the taxpayer wakes up in his New York apartment on Saturday morning, drives to Atlantic City for the weekend and returns to New York after dinner Sunday evening, he still has two days in New York he woke up in New York on Saturday and went to sleep in New York on Sunday.

Also, the burden of proof is on the taxpayer, and unidentified or undocumented days are counted as New York days. Given the effort and pain associated with keeping records to prove how many days an individual has spent in a given jurisdiction, it may make sense to use technology to automate the process.

Monaeo, for example, has designed software to track the days spent in relevant jurisdictions. Monaeo has designed its software to:. Not so fast! You still have to establish that, as a nonresident, you correctly allocated your income to New York. Normally the auditor will ask to see copies of W-2s, employment agreements, stock option agreements, etc.

But here, the focus is on workdays, and determining the percentage of days worked in New York over the period of time in which the income was earned. All of the recordkeeping items above can help here, plus things like expense reports, attendance summaries, etc.

The rest of this audit process will depend on how you earn your income. Long-stay D visa. Documents to be submitted upon application for a long-stay visa: 1. Clarification of the payment: Review of visa applications, first name and surname of the applicant When transferring the state fee, kindly note that it takes time for the funds to be received to account.

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