Substantial Presence Test
In one sentence: A test for whether a foreign individual is a US tax resident.
What it means
You meet it if you're in the US at least 31 days in the current year and 183 days using a weighted three-year formula.
In one sentence: A test for whether a foreign individual is a US tax resident.
You meet it if you're in the US at least 31 days in the current year and 183 days using a weighted three-year formula.