a******v
发帖数: 343 | | P****1
发帖数: 2670 | 2 If 182 days in 2013, maybe, if they also stayed in the US in 2012 or 2011.
See Pub 519
http://www.irs.gov/publications/p519/ch01.html#en_US_2013_publi
You will be considered a U.S. resident for tax purposes if you meet the
substantial presence test for calendar year 2013. To meet this test, you
must be physically present in the United States on at least:
1.31 days during 2013, and
2.183 days during the 3-year period that includes 2013, 2012, and 2011,
counting:
a.All the days you were present in 2013, and
b. 1/3 of the days you were present in 2012, and
c. 1/6 of the days you were present in 2011. | c**********r
发帖数: 2372 | |
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