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Level 3
posted May 14, 2020 6:58:27 AM

Should I provide my calculation for the Substantial Presence Test?

I do not pass the Substantial Presence Test (SPT) for 2019, and therefore I am filing as NR. I do not pass because the days I spent in 2019 and 1/3 of the days I spent in 2018 in the US do not pass the threshold. I do not count the days in 2017 because I was an exempt individual (F-1 student; I submitted Form 8843 with my 2017 tax return to claim the exemption).

I am not sure whether I should/can supply this calculation somehow with my tax return. I am worried that they look at line H of schedule I/O and think that I should pass the SPT, since I supply the number of days I spent in the US in 2019, 2018, and 2017. They ask about the form I filed in 2018 (which I filed as resident), but not 2017, and I am not sure the IRS would check my 2017 tax return to make sure the days of 2017 should not be counted for the SPT.

 

Is there anything I could/should do? Or am I over-worrying?

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1 Replies
Expert Alumni
May 15, 2020 11:13:37 AM

You don't need to supply the calculation with your return.  Since you've done it, though, keep it with your records. If the IRS has questions (which is not common but happens occasionally) you can provide it at that time.