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

[nikislavova]

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

[MinhT1 · Accepted solution]

If you do the Substantial Presence test for tax year 2021, then the current year is 2021.

[nikislavova]

Thank you @MinhT1 

So when I do my taxes now  for 2021and want to check if I’m qualified , the substantial test that I’ll make will be for year 2021, right? 

[MinhT1]

Yes, you are correct.