I read if you have at least 31 days during the current year and 183 days during the 3year period you meet the test, but which year is the current year when file for 2021
So now in 2022 I’m filing for 2021, In the website of irs it’s said 31 days during the current year, but does that mean the year 2022 or 2021? Thank you
03576
1 Best answer
MinhT1
Expert Alumni
Apr 7, 2022 10:04:41 AM
If you do the Substantial Presence test for tax year 2021, then the current year is 2021.
3 Replies
MinhT1
Expert Alumni
Apr 7, 2022 10:04:41 AM
If you do the Substantial Presence test for tax year 2021, then the current year is 2021.