Thank you so much @LinaJ2020 for your confirmation. I just want to make sure that I understand the SPT correctly. You mentioned that I should not count days in 2017. But, per the IRS definition, I should be counting days in the current year (i.e. 2019) and the two years immediately before the current year (i.e. 2018 and 2017). Here is the IRS definition: "To meet this test, you must be physically present in the United States (U.S.) on at least
- 31 days during the current year, and
- 183 days during the 3-year period that includes the current year and the 2 years immediately before that, counting:
- All the days you were present in the current year, and
- 1/3 of the days you were present in the first year before the current year, and
- 1/6 of the days you were present in the second year before the current year."
If we both agree that the "current year" is the tax year 2019 which we are currently filing for, then we should be counting the days in 2018 and 2017 as well, according to the formula above, correct?
