[ compiled answer ]
law as at 14 Aug 2026 · settled
How is the US substantial presence test computed?
The compiled answer
Two cumulative conditions — IRC §7701(b)(3): at least 31 days of US presence in the current calendar year, AND current-year days plus one-third of first-preceding-year days plus one-sixth of second-preceding-year days totalling at least 183. The closer-connection exception can save an individual only while current-year presence stays under 183 days.
compiled value: 183
Pinpoint
IRC §7701(b)(3)
String-verified quote
“such individual is present in the United States on at least 31 days during the calendar year”
source: provision:US.IRC.7701B3 — verified at load; a quote that stops matching its source is a compile error
Computed by a deterministic engine over compiled law — no generative model in the evaluation path. JSON twin: /t/us_substantial_presence_formula.json · Ask with YOUR facts: GET /compute?lookup=… · MCP: POST https://lrlabs.ai/mcp (lookup_compiled_rule)