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U.S. Substantial Presence Test

You must pass both the 31-day and 183-day tests.

  • 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.

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

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