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I am just asking a question from your answer, sorry about that. Hope my question clarify more on the above. I am on L1, Arrive first time to US on 25-July-2015.  So far never left country.  In 2015, I have completed 159 days, hope I am not mistaken.  My question is on how to calculate substantial presence test for 2016, in order to make my first year choice.  I should take 159 days from 2015 or just 1/3 days of 2015 (which is around 53 days)? As I mentioned, I never leave the country since my first day. So far I completed around 200+ days altogether in 2015 & 2016.  Your answer will help me to figure out whether I need extension for filling or not.  Thanks. Murugan.