Do the math: Substantial Presence Test

February 26, 2007

So, let’s do the math for Substantial Presence Test.

Tatsuhiko Miyagawa has been in the United States on the following dates.

2006

• 01/13/2006 - 03/11/2006 (58 days)- 06/23/2006 - 07/05/2006 (13 days)- 07/23/2006 - 07/29/2006 (7 days)- 11/17/2006 - 12/22/2006 (36 days)= 114 days total.

2005

• 01/19/2005 - 01/28/2005 (10 days)- 04/08/2005 - 04/28/2005 (21 days)- 05/20/2005 - 05/24/2005 (5 days)- 06/30/2005 - 09/16/2005 (79 days)- 11/18/2005 - 12/20/2005 (33 days)= 148 days total.

2004

• 11/27/2004 - 12/2/2004 (6 days)= 6 days total.

So, 114 + 148/3 + 6/6 = 164.33!

It’s less than 183 days and I’m non-resident Alien for 2006. (I guess this is “w00t!” but need to make sure)