Thank you. I am just so confused with the Substantial Presence Test! I though he had to be here
1. 31 days in a row for current year (is this for current tax year 2024 or current year 2025)?
2. 183 days during the 3 year period that includes the current year and the 2 years immediately before that.
So I was thinking he only meets the 31 days for current year 2024 but not for 2023 and 2022.
