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Category: Personal Information

What is the Substantial Presence Test?

You will be considered a United States resident for income tax purposes if you meet the Substantial Presence Test for the current tax year. To meet the substantial presence test, you must be physically present in the United States on at least:

  • 31 days during the current year, and
  • 183 days during the 3 year period that includes the current year and the 2 years immediately before that counting:
    • All the days you were present in the current year, and
    • 1/3 of the days you were present in the first year before the current year, and
    • 1/6 of the days you were present in the second year before the current year.

For example: You were physically present in the United States on 120 days in each of the years 2012, 2013, and 2014. To determine if you meet the substantial presence test for 2014, count the full 120 days of presence in 2014, 40 days in 2013 (1/3 of 120), and 20 days in 2012 (1/6 of 120). Since the total for the 3-year period is 180 days, you are not considered a resident under the substantial presence test for 2014.