Are there any exceptions to the 183 day per year physical presence requirement in order to be a “bona fide resident” of the U.S. Virgin Islands for federal tax purposes?
Yes, the following exceptions are available: • 3-Year Average of 183 Days Per Year: Physical presence in the USVI for at least 549 days during the three-year period consisting of the current tax year and the two immediately preceding tax years, provided that the individual was also present in the USVI for at least 60 days during each of those three years. • Less than 90 Days in US: Physical presence in the United States for no more than 90 days during the tax year. • De Minimus Earned Income in US: Have no more than $3,000 of earned income in the United States and have a physical presence for more days in the USVI than in the United States for the tax year. • “Significant Connection”: Have no “significant connection” to the United States during the tax year. Having no “significant connection” to the United States means not having any of the following: • a permanent home in the United States • a current registration to vote in any political subdivision of the United States • a spouse or
