31 day test: Were you present in United States 31 days during current year?
183 day test:
A. Current year days in United States x 1 =_____days
B. First preceding year days in United States x 1/3 =_____days
C. Second preceding year days in United States x 1/6 =_____days
D. Total Days in United States =_____days (add lines A, B, and C)
If line D equals or exceeds 183 days, you have passed the183-day test.
Exceptions: Do not count days of presence in the U.S. during which:
you are a commuter from a residence in Canada or Mexico;
you are in the U.S. less than 24 hours in transit;
you are unable to leave the U.S. due to a medical condition that developed in the U.S.;
you are an exempt individual;
you are a regular member of the crew of a foreign vessel traveling between the U.S. and a foreign country or a possession of the U.S. (unless you are otherwise engaged in conducting a trade or business in the U.S.)
US & Canada Tax - Lily Lo CPA Professional Corporation - Edmonton, Alberta