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What is the Substantial Presence Test?

The substantial presence test is the only method that may be used to determine the tax status of a non-U.S. citizen or non-permanent resident alien.

The test is a mathematical calculation of the number of days an individual is present in the U.S. during a period of three calendar years.

The most recent days spent in the U.S. are weighted with more importance and days further in the past have less importance to the calculation. There are two parts to the test: the “31-day” test and the “182-day” test.

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Updated on April 17, 2020

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