[{"data":1,"prerenderedAt":7},["ShallowReactive",2],{"faq-standard-4643":3},{"rec_id":4,"title":5,"text":6},"4643","Are there days that I should exclude for the substantial presence test?","\u003Cb>Days of Presence in the United States\u003C/b>\u003Cbr>\nDo \u003Cu>not\u003C/u> count the following days present in the United States for the substantial presence test:\n\u003Cul>\n\u003Cli>\nDays you commute to work in the United States from a residence in Canada or Mexico if you regularly commute from Canada or Mexico\n\u003C/li>\n\u003Cli>\nDays you are in the United States for less than 24 hours when you are in transit between two places outside the United States\n\u003C/li>\n\u003Cli>\nDays you are in the United States as a crew member of a foreign vessel\n\u003C/li>\n\u003Cli>\nDays you are unable to leave the United States because of a medical condition that develops while you are in the United States\n\u003C/li>\n\u003Cli>\nDays you are an exempt individual\n\u003C/li>\n\u003C/ul>\n\u003Cb>Exempt Individual\u003C/b>\u003Cbr>\nDo not count days for which you are an exempt individual. The term \"exempt individual \" does \u003Cb>not\u003C/b> 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.:\n\u003Cul>\n\u003Cli>\nAn individual temporarily present in the United States as a \u003Ca href=\"https://www.irs.gov/individuals/international-taxpayers/exempt-individuals-foreign-government-related-individuals/\" target=\"_blank\">foreign government-related individual\u003Cspan class=\"append_external\"style=\"margin-right:0px;\"> \u003C/span>\u003C/a>\n\u003C/li>\n\u003Cli>\nA \u003Ca href=\"https://www.irs.gov/individuals/international-taxpayers/exempt-individuals-teachers-and-trainees/\" target=\"_blank\">teacher or trainee\u003Cspan class=\"append_external\" style=\"margin-right:0px;\"> \u003C/span>\u003C/a> temporarily present in the United States under a \"J\" or \"Q\" visa, who substantially complies with the requirements of the visa\n\u003C/li>\n\u003Cli>\nA \u003Ca href=\"https://www.irs.gov/individuals/international-taxpayers/exempt-individual-who-is-a-student/\" target=\"_blank\">student\u003Cspan class=\"append_external\" style=\"margin-right:0px;\"> \u003C/span>\u003C/a> temporarily present in the United States under an \"F,\" \"J,\" \"M,\" or \"Q\" visa, who substantially complies with the requirements of the visa\n\u003C/li>\n\u003Cli>\nA \u003Ca href=\"https://www.irs.gov/individuals/international-taxpayers/professional-athletes-in-the-us-competing-in-a-charitable-sports-event/\" target=\"_blank\">professional athlete\u003Cspan class=\"append_external\" style=\"margin-right:0px;\"> \u003C/span>\u003C/a> temporarily in the United States to compete in a charitable sports event\n\u003C/li>\n\u003C/ul>\n\u003Cb>Closer Connection\u003C/b>\u003Cbr>\nEven 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.",1777391546148]