Philippe is a French citizen. During 2016 he spent 150 days in the United States on business. Because Philippe does not spend 183 days in the United States in 2016, he will not be treated as a resident alien for U.S. tax purposes.
The substantial presence test is calculated using a formula that takes into account days physically present in the United States in the current and immediately prior two years.

Question

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The substantial presence test considers the total number of days spent in the U.S. over a three-year period, not just the current year. If Philippe's days in the U.S. over the past three years meet the test's criteria, he could still be considered a resident alien for tax purposes.

Philippe Is a French Citizen