Originally Posted by Bevdeforges

What exactly is the 183 day requirement for, and is it the 183 days or something else that doesn't look right to you?

I ask because I've been told that 183 days is only a rule of thumb and one of several indicators for determining a person's "tax residence." Other rules of thumb include such things as where a person's immediate family is located, where the person owns property that could be considered their "primary residence" and where a person has their "primary center of interest" (how's THAT for vague!? ).
Cheers,
Bev