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IRS Substantial Presence Test generally means that you were present in the United States for at least 30 days in the current year and a minimum total of 183 days over 3 years, using the following equation:
1 day = 1 day in the current year
1 day = 1/3 day in the prior year
1 day = 1/6 day two years prior
Certain Visa Holders
Generally, teachers, trainees and students are not subject to the substantial presence test until they made other requirements such as spending significant amounts of time in the United States following the expiration of the visa or during graduate studies.
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