What is the Substantial Presence Test?
It is a test to determine if you are to be considered a resident alien for tax purposes. To meet this test, you must have been 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. To satisfy the 183-day requirement, count all of the days you were present in the current year, and one–third of the days you were present in the first year before the current year, and one–sixth of the days you were present in the second year before the current year. Do not count any day you were present in the United States as an “exempt individual” or commuted from Canada or Mexico to work in the United States on more than 75% of the workdays during your working period.
