Are you a US Resident for Tax Purposes?

In order to use the Substantial Presence Test tool, you must first determine your days of presence in the United States for the last three tax years.

A day of presence is a day when you are physically present in the United States for more than 24 hours in a day. Do not count the following as 'Days of Presence':

• a) if you are commuting from Mexico or Canada in a day
• b) you are a crew member in a foreign vessel
• c) your stay got extended due to a medical condition

To meet the Substantial Presence Test, a foreign person must:

Be physically present in the US for at least 31 days during the current year, and
Be physically present for a minimum of 183 days during the 3 year period, that included the current year and the 2 years immediately before that, counting:

• (a) All the days the individual was present in the current year, and
• (b) 1/3 of the days the individual was present in the 1st year before the current year, and
• (c) 1/6 of the days the individual was present in the 2nd year before the current year