Fictional example. Maya, her dates, her countries and her answers are made up to show the format. Nothing below describes a real person or a real tax position.
FlagSage evidence file1. What this file is
A record of facts Maya reported and travel records she supplied. It does not say where she is resident, what she owes, or what she must file. Every fact shows where it came from.
2. Days by country, 2026
| Country | Actual, any part | Actual, midnight | Planned | Source of record |
|---|---|---|---|---|
| Portugal | 200 | 197 | 42 | Boarding passes, lease |
| Spain | 37 | 34 | 0 | Hotel invoices, one day trip |
| United States | 21 | 20 | 0 | Passport stamps |
| Unrecorded | 29 | · | · | August 10 to September 1, and 7 single days |
3. Ties reported by Maya
| Tie | Portugal | Spain | United States |
|---|---|---|---|
| Home | Rented apartment from February 1 | None | None. Parents' house, no room kept |
| Family | None | None | Parents |
| Physical work | Most work days | Conference week | None |
| Status | Temporary residence permit | Visa-free stay | Citizen |
| Registration | Registered with the tax authority, date not supplied | No | No state residence claimed |
4. Income types by country (reported, no amounts)
- Self-employment income for US clients, work done mainly in Portugal
- Interest from a US bank account
- No rental or pension income reported
5. Rules these facts touch
- PT residence rules, including the 183-day test and habitual residence (see the Portugal page)
- US citizenship-based taxation and US reporting duties (see the United States page)
- OECD Model Article 4 tie-breaker, for research only
6. Corrections log
- March 14 arrival in Spain corrected from March 15, from a hotel invoice. Recorded October 2, 2026.
- A planned November stay is kept as planned and is not counted as presence.
7. Missing records and open questions
- Unrecorded days in August. Maya thinks she was in Portugal but has no record yet.
- Date of Portuguese tax registration.
- Does the Portuguese 183-day rule count arrival and departure days?
- Which country taxes the self-employment income, and is there a fixed place of business?
- How does the US saving clause affect any treaty position?
- Which country's social security covers the self-employment?
Who it is for
People with ties to more than one country who are about to speak to a tax or immigration professional, and want to arrive with organized facts instead of a folder of boarding passes.
What it contains
- Days by country from your ledger, under both counting methods, with unrecorded days
- Ties you report for each country, such as home, family, work, status and registration
- Income types by country, without amounts
- The rules your facts touch, with rule IDs and sources
- A corrections log and the open questions
What it does not do
- It does not decide where you are resident or which treaty position applies
- It does not source income, choose deductions or calculate tax
- It is not reviewed by a professional and is not a filing
- It holds no tax IDs, passport numbers, bank details or documents
Is the paid file available?
Not yet. The paid evidence file opens only after written scope checks, approved prices, tested payments and data protections are in place. Until then, you can build most of it yourself for free with the exposure check and the day ledger, which both export.
- Countries covered
- Fictional sample
- Sources
- Rules linked from country pages
- Tax year
- 2026, fictional
- Review
- Not professionally reviewed
Sources checked November 8, 2026