"If you meet the Substantial Presence Test in year of 2017, you will be considered a US resident for tax purposes and file a Form 1040 for your tax year of 2017 which you will do in 2018" - does this mean passing the test AT THE END of 2017, and not considering 2018? If this is true then 2017 is considered as the "current year" in the test (1 x days). Alternatively, 2018 is the current year, and 2017 days are discounted at 1/3 x days. The language is a bit confusing
