For the Substantial Presence Test, how many days must a person be physically present in the United States during the current year?

The Substantial Presence Test is used to determine whether a person qualifies as a resident alien for tax purposes based on the number of days they are physically present in the United States. To meet the requirements of this test, a person must be physically present in the U.S. for a minimum of 31 days during the current calendar year. This threshold is essential for establishing a significant attachment to the country.

In addition to the 31 days requirement in the current year, the test incorporates a formula that takes into account the days present over the past two years, but the core requirement for the current year remains at 31 days. If an individual meets or exceeds this number, they might be subject to U.S. tax on their worldwide income depending on other criteria as well.

Understanding this test is crucial for tax compliance among non-resident aliens who spend substantial time in the U.S. and may need to adjust their tax filings based on their residency status.