Medellín Digital Nomads: The Rolling 365-Day Tax Log

A digital nomad returning to Medellín should not reset their Colombian presence count on January 1. DIAN describes a test of more than 183 calendar days in any consecutive 365-day period, including entry and exit days. Track the rolling period separately from your U.S. LLC's annual accounting records.

This guide assumes a non-U.S. individual owns a single-member U.S. disregarded LLC without a corporate election. The day-count example illustrates one Colombian residence test; it does not cover every residency condition or determine your local tax bill.

Start with the exact threshold

DIAN's residency explanation says more than 183 days in a consecutive 365-day period, whether the stay is continuous or interrupted. It also explains the second-year treatment where the relevant stay crosses tax years. DIAN's current return-preparation guide reiterates the rolling-period test and directs readers to the other conditions in Article 10.

“183 days,” “more than 183 days,” and “183 days per calendar year” are not identical instructions. Use the authority's wording and ask an adviser how it applies to your timeline.

Worked example: a stay spanning New Year

Assume continuous presence from October 1, 2025 through April 2, 2026, counting both entry and exit days. The following is hypothetical arithmetic, not a recommended travel schedule.

The example exceeds 183 days even though neither calendar-year segment alone reaches that number. That is the mistake a rolling log prevents. Have a Colombian adviser confirm the resulting tax-year treatment and whether other residence conditions matter.

For interrupted stays, the exercise is more involved: add the days of presence within each relevant 365-day window. A departure does not automatically erase earlier days from the window.

What the travel log should contain

Keep a row for every Colombian entry and exit, with the actual date and supporting immigration or travel record. Include days spent elsewhere in Colombia; this is a country-presence test, not a Medellín-only count.

Retain cancelled itineraries separately from completed travel. A booking confirmation may show what you planned, not what happened. Where documents disagree, flag the discrepancy and obtain a reliable record before asking the adviser to sign off.

If you build a spreadsheet, test it against the 184-day example above, a same-day entry and exit, and a stay that crosses a leap day. Do not use an untested formula to make a residency decision.

Keep the LLC reporting on its own track

A Colombian residency conclusion does not erase the U.S. LLC's information-return requirements. Under the IRS Form 5472 instructions, a foreign-owned disregarded entity with reportable related-party transactions generally files Form 5472 with a pro forma Form 1120.

The travel log and related-party ledger serve different purposes. One records presence; the other records contributions, distributions, loans, reimbursements, and other relevant events. An LLC owner can have an important owner transaction on a day spent outside Colombia.

Give a Colombian adviser the local residency and income facts, and give the U.S. preparer the complete LLC tax-year records. See our Colombia resident U.S. LLC guide for the federal overview.

Changing destinations? The digital-nomad filing hub links the related country guides and practical checklists.

Frequently asked questions

Does leaving Colombia for a week restart the count?

Not automatically. The test described by DIAN includes interrupted presence within a rolling 365-day period. Earlier days can remain inside the relevant window after you return.

Does staying below this threshold settle every Colombian tax question?

No. Other residence conditions and local-source income questions may matter. A day count is one part of the review, not a universal exemption.

Prepare your U.S. filing while the local review proceeds

If your LLC fits the foreign-owned disregarded-entity scope, start Form 5472 preparation using its complete transaction records. Do not wait for a travel spreadsheet to replace the annual filing work.

Educational information, checked September 22, 2026. Have qualified advisers confirm Colombian residency, local tax treatment, and U.S. filing obligations.