US & Canada Tax
Lily Lo CPA Professional corporation
U.S. Substantial Presence Test
You must pass both the 31-day and 183-day tests.
A. Current year days in United States x 1 =_____days
B. First preceding year days in United States x 1/3 =_____days
C. Second preceding year days in United States x 1/6 =_____days
D. Total Days in United States =_____days (add lines A, B, and C)
If line D equals or exceeds 183 days, you have passed the183-day test.
Do not count days of presence in the U.S. during which: