When counting the number of days you’re present in the U.S. during the three-year period, you don’t include every single day. Instead, count only a fraction of the days in two of the three years. Suppose, for example, you’re trying to figure out your status for the 2014 tax year because you lived in the U.S. for 60 days. You count all 60 days for 2014, one-third of the days in 2013 and one-sixth of the days in 2012. Therefore, if you were in the U.S. for 120 days in 2013 and 180 days in 2012, only include 40 days for 2013 and 30 days for 2012, with the total for the three-year period being 130 days. In this scenario, you pay income tax as a non-resident alien.
Also, do not count days when you are physically present in the US under the following circumstances:
- 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 arose while you are in the United States.
- Days you are an “exempt individual”.
An “exempt individual” for purposes of this test refers to the following individuals:
- An individual temporarily present in the United States as a foreign government-related individual under an “A” or “G” visa.
- 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.