Substantial Presence

Nonresident aliens meet the substantial presence test if they have spent more than 183 days in the U.S. To meet the substantial presence test, an alien 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

Rev. Proc. 2020-20 provides for exceptions to the physical presence test for those impacted by COVID-19.

Nonresident aliens 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.