Count the days for the substantial presence test
Key facts
- Human involvement
- YellowClose supervision
- How AI is used
- Build a three-year table: every day physically present in the current year, one-third of the days in the first preceding year, and one-sixth of the days in the second preceding year. Flag the result if the current year is under 31 days, even if the weighted total is 183 or more.
- What the lawyer must review
- The IRS substantial presence page requires both parts. The person must be physically present on at least 31 days during the current year, and on 183 days during the three-year period that includes the current year and the two years before it, counting all current-year days, one-third of the prior year, and one-sixth of the year before that. The page's example treats 120 days in each of 2023, 2024, and 2025 as 120 plus 40 plus 20, which is 180, so the person is not a resident under the test for 2025. Any part of a day in the United States counts, subject to the exceptions the page lists. This is not a single-year count of 183 days.
- Written for / version
- United States versionUS
Who does what
| Role | What they do |
|---|---|
| Assistance | Potential support includes identifying points for review. Confirm the tool’s capability and permitted scope. |
| Lawyer | Set the scope, supervise the work closely, verify every part relied on, resolve omissions and exceptions, and approve the exact output. |
Checklist
- Verify the applicable jurisdiction and the version of each relevant law, rule or instrument in force at the material time.
- Confirm the output against the client’s instructions and the complete relevant source material, including omissions or contradictions.
- Resolve exceptions and record the responsible lawyer’s approval of the exact output and intended use.