If you were the whole year of 2020 in the USA, 265 in 2019 but zero in 2018. Do u meet the substantial test for tax year 2020, since will be more than 183days?
365 plus 1/3of 265 plus 1/6 of 0=365 plus 88 plus 0 is still more than 183 days but don’t have any presence during the year of 2018 so does that pass the test? Thank you
