Version history

Effective October 1, 2026 · Ruleset 2026.10.19

What changed: Describes ruleset 2026.10.19: the stationary dwell bridges a still night in place of a stored home, the app keeps no home, decree or payor, and each day's hours run from midnight on its own clock to midnight on the next day's, so every clocked second is counted on exactly one day; a day before any fix is on the iPhone's own time zone. Time in the air is recognized from the speed between fixes and is never presence, and a day type (work, travel or vacation) is the user's own statement, which changes neither how the day counts for the presence test nor where hours are placed; marking a day as vacation in the app removes that day's clocked work, as the user's own edit. Apart from Puerto Rico's 3–9 and 9–12 nautical-mile bands, a fix is ambiguous only when its own accuracy circle reaches a boundary that changes how it counts — Puerto Rico, a possession, the United States, a foreign country or international waters — with no distance band beyond that circle, so a fix near a line between two states is not ambiguous and names the state it falls in (over water, the state of the nearest land, or no state near the line between two states' shores), a fix within about two kilometers of an international border, of the 12-nautical-mile limit or of a line between Puerto Rico's bands is classified by the bundled boundary, which can place it on the wrong side, and fixes stored as ambiguous under an earlier rule are read again under it. Records are uploaded to the user's account over TLS, the server computes each hash itself, and the custody statement describes server storage. History entered after the fact with a bulk upload is range-entered: each day is the user's statement, on the time zone of the place where the day began, with its hours placed where the statement places them, and it never counts as contemporaneous; a preceding tax year whose only days are ones the app made with no location data and no fix counts as a year without records. Hours worked on a day with fixes during a gap in its location record, or before its first fix or after its last, count where the day's fixes place it: in its one place when every fix is in one place, and otherwise only between two fixes in the same place, a flight the user logged bounding them as a fix does, so the time after a landing elsewhere stays without a location until a fix shows where the user was; the rest, and a day with no fix that the user has not stated, stay without a location, and none of this changes how a day counts for the presence test. Each day carries one label, which the app's calendar, its lists of days and every export show: a Puerto Rico day when any part of it was in Puerto Rico, otherwise an international day when any part of it was outside the United States (in a foreign country, another possession or international waters), otherwise a United States day; the label changes no count, so a day in the United States and abroad is an international day and still a United States day for the presence test. A day spent in both Puerto Rico and the United States is a day of presence in Puerto Rico and is not a United States day (Treas. Reg. §1.937-1(c)(3)(iii)(A)): the app and every export keep one United States day count, which leaves such a day out of the 90-day limit, the comparison of Puerto Rico days with United States days and the 30-day travel rule's condition, and the second count that also included it is retired.

Effective September 1, 2026 · Ruleset act60-2026.09.1

What changed: First published version.