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 without revealing what it says. 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. If you do not perform services for pay, the button is hidden and the day still counts.
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 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
Export your record as CSV or JSON whenever you like — free, forever, even after you cancel — and a copy lands in your own iCloud Drive every month. 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 Tax60 could not have altered it. The architecture is built so the server never needs to see it.
Your record is encrypted on your iPhone with a key only you hold. The key lives in your iCloud Keychain and in a 24-word recovery phrase you save at setup.
Tax60 stores encrypted data and signed timestamps: ciphertext, server-signed hash commitments that prove when each record arrived, and account metadata such as your email, device, and subscription state.
No advertising, no data sale, no third-party AI on your data. Analytics carry no coordinates, jurisdictions, day counts, or hours.
If you stop paying, tracking continues on your phone and export stays free. 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, per payor
- 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
- Encrypted sync across your devices, keys held by you
- CSV and JSON export, free forever, plus a monthly copy to your iCloud Drive
- 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 happens if I lose my key?
Your key syncs through your iCloud Keychain, so a new iPhone signed in to the same Apple ID recovers it on its own. If that is not available, the 24-word recovery phrase you saved at setup restores it. And every month Tax60 writes a readable export of your record to your own iCloud Drive, so your history is never only in an encrypted form.
If the Keychain copy, the phrase, and your exports are all gone, the encrypted record cannot be recovered by anyone, including Tax60. That is the price of a record only you can read.
Can I export my data?
Yes, at any time, as CSV or JSON, and it is free forever — before you subscribe, while you subscribe, and after you cancel. A copy goes to your iCloud Drive automatically each month. 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.