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GLACIER Tax Compliance System - Help

• Introduction
• Nonresident Versus Resident Status
• Substantial Presence Test
• Income Tax Withholding for Foreign Payments
• Payments to California Non-Residents
• Services Performed Outside the U.S. by a Foreign Person

 

A foreign person will be considered a U.S. resident for tax purposes if he/she meets the substantial presence test for the calendar year. The test must be applied each year that the individual is in the U.S.

To meet the test, a foreign person must:

• Be physically present in the U.S. for at least 31 days during the current year, and
• Be physically present 183 days during the 3 year period that included the current year and the 2 years immediately before that, counting:
  • All the days the individual was present in the current year, and
  • 1/3 of the days the individual was present in the 1st year before the current year, and
  • 1/6 of the days the individual was present in the 2nd year before the current year

F and J student visa holders are to exclude 5 calendar years of presence for purposes of the substantial presence test. J non-student visa holders are to exclude 2 years.

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