Presence
Every calendar day gets a jurisdiction. Any part of a day counts, exactly as the regulation reads, and the presence test is computed all five ways — with the Pub 570 30-day travel rule shown separately, never folded in silently.
For Puerto Rico Act 60 decree holders · iPhone · App Store launch late 2026
Provable Act 60 compliance, one button a day.
Tax60 classifies every day of the year as Puerto Rico, a US state, another possession, or a country; records the hours you work in each; and timestamps every record so you can show it was made at the time, not rebuilt for an examination.
Today
Monday, September 1
- PR
- 142
- US
- 21
- Intl
- 9
Working · San Juan
6 h 12 m today
What it records
Three records, one ritual.
Day counters tell you how many days you spent in Puerto Rico. An examiner asks where you were, where you worked, and how you can prove it.
Work hours per jurisdiction
Compensation is taxed where the work is physically performed. Clock in and Tax60 records the hours you work in each jurisdiction, so a stateside workday is on the record as what it is: US-source, federally taxable, and often state-taxable — decree or not.
Evidence chain
You confirm each day, tag it, and link documents to it. Every record is hashed and countersigned with a server timestamp that proves when it was made and that it has not changed since. Machine-generated rows and your own attestations are labeled as such.
How it works
Open the app, press the circle, done.
Step 1
Clock in
Press the button when you start working and again when you stop. Background location does the rest — significant-change and visit monitoring, not a continuous trace — and classifies the day on your phone.
Step 2
Confirm your day
Each evening a notification shows what the day looked like: “Today: Puerto Rico · 6 h 12 m.” Confirm it in ten seconds, mark it work, travel or vacation, attach a boarding pass or receipt. Miss a few days and a catch-up deck brings you current, one swipe per day.
Step 3
Build the binder
Download any month, year or range of dates whenever you like — a spreadsheet (CSV) and a calendar PDF, free, forever, even after you cancel — and keep the files in your own iCloud Drive or anywhere else. The audit binder, a PDF that pairs each day with its evidence, the rule applied, and the custody statement, ships in 2027 in time for your first full-year record.
Custody
Your record is yours.
The value of a Tax60 record is that its history cannot be quietly changed. Your record lives in your account, and every entry carries a server timestamp that your iPhone keeps a copy of.
Your record is stored in your Tax60 account on servers in the United States, encrypted in transit and at rest, and walled off from every other account by access controls.
Only you and a small number of authorized Tax60 staff can see it — staff only for support you ask for, security, and valid legal process.
Next: your record on the web at tax60.app, and read-only sharing with the CPA or other professional you invite — you choose what they see and for how long, and can end their access at any time.
Every entry is hashed and countersigned with a server timestamp when it arrives, and a copy of each commitment stays on your iPhone, so a later change by anyone, including Tax60, is detectable.
No advertising, no data sale, no third-party AI on your data. Analytics carry no coordinates, jurisdictions, day counts, or hours.
Download your record as a spreadsheet (CSV) and a calendar PDF, free, forever, and ask for the complete record at any time. If you stop paying, tracking continues on your phone and nothing is deleted for non-payment.
A contemporaneous record cuts both ways.
Tax60 is a truth machine for people who are actually compliant. It records what happened as it happens, never reconstructs past years, and marks imported or back-filled days as exactly that. A record you cannot alter is also one you cannot improve after the fact — which is what makes it worth keeping.
Details in the Legal Process and Data Custody Policy and the Methodology.
Pricing
One plan. Try it free for two weeks.
Billed through the App Store. Cancel any time in your Apple ID settings; your record and your exports stay with you.
Audit-Ready
$49 / month
$499 / year
Save $89 a year
14-day free trial on both plans. Your Apple ID is charged only when the trial ends, and Apple reminds you before it does.
- 24/7 jurisdiction tracking with on-device classification
- Clock-in work ledger: hours per jurisdiction
- Presence test computed all five ways, with and without the Pub 570 rule
- Daily confirmation, activity tags, and document attachments
- Server-signed timestamps on every record
- Secure sync to your Tax60 account; log in on a new iPhone and your record comes with you
- A spreadsheet (CSV) and a calendar PDF of your record, free forever
- Home and Lock Screen widgets and a clock-in control
Prices in US dollars. Offered on the US App Store to residents of the United States and Puerto Rico.
FAQ
Questions people ask before they start.
Which days count as Puerto Rico days?
Any day you are physically in Puerto Rico at any time counts — one minute is enough, and there is no overnight or majority-of-day requirement. A day that touches both Puerto Rico and the mainland is a Puerto Rico day; whether it also counts as a US day is unsettled, so Tax60 shows every US-day figure two ways and uses the stricter one for its verdicts.
Days outside Puerto Rico for qualifying medical treatment, or during a declared disaster, count as Puerto Rico days under the regulation. Days wholly in another possession such as the USVI, abroad, or at sea are neither Puerto Rico nor US days. Publication 570 lets you count up to 30 of those as Puerto Rico days when your Puerto Rico days exceed your US days; because that rule is not in the regulation, Tax60 always shows the result with and without it. Run your own numbers.
Why does where I work matter?
Compensation is sourced where the services are physically performed. Pay for work done in Puerto Rico by a bona fide resident is excluded from federal tax; pay for a workday in Miami or New York is US-source income, taxed federally and usually by that state, whatever your decree says. Chapter 3 export-services rates likewise attach only to services performed in Puerto Rico. Tax60 records hours per jurisdiction so the allocation is on the record, not estimated in April.
What if I lose my iPhone?
Your record is stored in your Tax60 account, so nothing you had sent is lost. Log in on your new iPhone and it downloads, every entry checked against the timestamp Tax60’s server signed when it first arrived. Only entries your old iPhone recorded but had not yet sent are at risk, which is why it sends each one as soon as it has a connection.
You can also export your record at any time and keep the files in your own iCloud Drive, so you always have a copy that does not depend on us.
Can I export my data?
Yes, at any time, for any month, year or range of dates: a spreadsheet (CSV) of every day and activity and a calendar PDF with one month per page, in one zip, and it is free forever — before you subscribe, while you subscribe, and after you cancel. Save it wherever you like, your own iCloud Drive included. Your complete record, with every version of every entry, your documents and the signed timestamps, is yours on request at privacy@tax60.app, also free. The audit binder, a PDF that pairs each day with its evidence and prints the rules applied and the custody statement, ships in 2027.
Does Tax60 work if I decline background location?
Yes. You can enter each day’s jurisdiction by hand and confirm it the same way; nothing in the app is locked behind the Always permission. Days entered by hand are labeled as your attestation rather than a machine-generated fix, which is how an examiner will read them too.
Is this tax advice?
No. Tax60 records facts and computes the presence test from them. It does not evaluate the tax-home or closer-connection tests, it does not advise on your position, and it never claims that its records are accepted by the IRS, Hacienda, or DDEC. Bring the record to your CPA or attorney; that is what it is for.
Start your record on January 1.
The App Store launch is targeted for late 2026. Leave your email and we will tell you the day it is available — in time for a full-year record of 2027.