Substantial Presence

Nonresidents meet the substantial presence test if they have spent more than 183 days in the U.S. To meet the substantial presence test, a nonresident must be physically present in the U.S. for at least:

• 31 days in the current tax year, and
• 183 days during a 3-year period consisting of the current year and the 2 immediately prior tax years, calculated as follows:
  • All days of presence in the current year
  • 1/3 of days of presence in the year immediately before the current year
  • 1/6 of days of presence in the year before that

Nonresidents who are in the U.S. more than 183 (non-exempt) days in the current tax year meet the substantial presence test.

For more information, see Tax Residency Status Examples in Publication 4011.