Are there days that I should exclude for the substantial presence test?
Days of Presence in the United States
Do not count the following days present in the United States for the substantial presence test:
Do not count days for which you are an exempt individual. The term "exempt individual " does not refer to someone exempt from U.S. tax but to anyone in the following categories who is exempt from counting days of presence in the U.S.:
Even if you meet the substantial presence test, the IRS still might treat you as a nonresident alien if you maintain a tax home in a foreign country and have a closer connection to that country than to the United States.
Do not count the following days present in the United States for the substantial presence test:
- Days you commute to work in the United States from a residence in Canada or Mexico if you regularly commute from Canada or Mexico
- Days you are in the United States for less than 24 hours when you are in transit between two places outside the United States
- Days you are in the United States as a crew member of a foreign vessel
- Days you are unable to leave the United States because of a medical condition that develops while you are in the United States
- Days you are an exempt individual
Do not count days for which you are an exempt individual. The term "exempt individual " does not refer to someone exempt from U.S. tax but to anyone in the following categories who is exempt from counting days of presence in the U.S.:
- An individual temporarily present in the United States as a foreign government-related individual
- A teacher or trainee temporarily present in the United States under a "J" or "Q" visa, who substantially complies with the requirements of the visa
- A student temporarily present in the United States under an "F," "J," "M," or "Q" visa, who substantially complies with the requirements of the visa
- A professional athlete temporarily in the United States to compete in a charitable sports event
Even if you meet the substantial presence test, the IRS still might treat you as a nonresident alien if you maintain a tax home in a foreign country and have a closer connection to that country than to the United States.
