{"url":"https://lrlabs.ai/t/us_substantial_presence_formula","engine":"deterministic","llm_in_path":false,"id":"us_substantial_presence_formula","question":"How is the US substantial presence test computed?","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.","pinpoint":"IRC §7701(b)(3)","confidence":"settled","as_at":"14 Aug 2026","value":183,"quote":"such individual is present in the United States on at least 31 days during the calendar year","quote_string_verified":true,"quote_source":"provision:US.IRC.7701B3"}