AmI a U.S. Resident Alien? How Do I Calculate the 183 Days Living in U.S.?

Am I a U.S. Resident Alien? How Do I Calculate the 183 Days Living in U.S.?

Author：Sophie Luo 羅霞December 28, 2021

AmI a U.S. Resident Alien? How Do I Calculate the 183 Days Living in U.S.?

You will be considered a U.S. resident (Resident Alien) for tax purposes if you meet the substantial presence test for the calendar year.

Take filing 2021 tax return in 2022 as example.

If you meet both the two conditions below, you will be considered a U.S.resident (Resident Alien):

1. Physically present in theUnited States at least 31 days during 2021 and

2. Physically present in theUnited States at least 183 days during 2021, 2020, and 2019, counting all days of physical presence in 2021 but only 1/3 the number days of presence in 2020 and only 1/6 the number of days in 2019

USCPA Sophie Luo (羅霞)reminds you: If youare a U.S. citizen or resident alien, you must report your worldwide income(within and outside of the U.S.) on your U.S. tax return when you have the obligation to file a tax return. And also, you may have obligation to file a FABR, too.