Tax Workshop for Foreign Nationals - Tax Services

All Other Visa Holders
(H1, O1, TN, RF, etc.)
Since there is no exemption rule, the Substantial Presence Test
is applied immediately upon arrival to the U.S.
• You must be physically present in the U.S. on at least
– 31 days during the current year, and
– 183 days during the 3 year period that includes the current year and the 2 years
before that.
Year
Days Present
in the U.S.
% Days counted
2 nd year
before the
current year
1 st year
before the
current year
2010 120 0.167
(only 1/6 counts
this year)
2011 120 0.333
(only 1/3 counts
this year)
20
40
Current year 2012 120 1.000
(all of it counts
this year)
120
Total 180 (non-resident for 2012)
If the number of days counted is less than 183, you are a non-resident for tax purposes.