Why sign in to the Community?

  • Submit a question
  • Check your notifications
Sign in to the Community or Sign in to TurboTax and start working on your taxes
New Member
posted May 31, 2019 6:12:07 PM

Will I be a resident alien for tax purposes this year?

If I count all my time in the US over the last 3 years, I meet the Substantial Presence Test. I am on an E3 visa now. In 2015 and 2014 I entered on a visa waiver and did not work. Do these years count toward my Substantial Presence, or are they exempt?

0 1 949
1 Replies
Level 15
May 31, 2019 6:12:08 PM

You will be considered a United States resident for tax purposes if you meet the substantial presence test for the calendar year. To meet this test, you must be physically present in the United States (U.S.) on at least:

  1. 31 days during the current year, and
  2. 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.

    Whether you were a tax payer does not enter into this determination.