Substantial presence

Substantial Presence Test

A non-immigrant visitor will also be considered a U.S. resident for tax purposes if he or she meets the substantial presence test for the calendar year. To meet the test, the visitor must be physically present in the United States on at least:

1. 31 or more days during the current year, and
2. 183 days during the three year period that includes the current year and the two years immediately before, calculated as follows:

Count all the days present in the current year; take 1/3 of the days present in the first year before the current year, and take 1/6 of the days present in the second year before the current year. If the result is more than 182 days, they meet the Substantial Presence test and are taxed on their world-wide income.