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Returning Member
posted Jan 24, 2023 11:10:18 AM

Current year in the Substantial Presence Test (to determine residence for tax purposes) refers to tax year right?

Not the actual year it is now right? So if I were trying to calculate substantial presence now, I'd use 2022 as current year since those are the taxes being filed this year, I wouldn't use 2023 to calculate presence.

Anyone know if that's correct?

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1 Replies
Expert Alumni
Jan 24, 2023 12:19:35 PM

Yes, to calculate the Substantial Presence Test for 2022 you have to use 2022 as the current year. 

 

To meet this test for 2022, you must be physically present in the United States (U.S.) on at least:

  1. 31 days during the current year (2022), 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 (2022), and
    • 1/3 of the days you were present in the first year before the current year (2021), and
    • 1/6 of the days you were present in the second year before the current year (2020). (IRS)