Part 1 Taxpayer Data, Residency and Special Filing Situations question: substantial presence test

Part 1Taxpayer Data, Residency and Special Filing Situations

Hugo, a citizen of France with no green card, spent 25 days in the U.S. in 2025, 330 days in 2024 and 300 days in 2023. Under the substantial presence test, for 2025 he is:

A A resident, since he was already a U.S. resident for all of 2024
B A dual-status alien, resident only for the days he was present
C A resident, since his weighted days for the three years exceed 183
D A nonresident, since he was present fewer than 31 days in 2025

Show the answer and explanation

Answer: D. A nonresident, since he was present fewer than 31 days in 2025

The substantial presence test has two parts: at least 31 days of presence in the current year, and at least 183 weighted days over the three-year period (all current days, one-third of the first prior year, one-sixth of the second prior year). Hugo's weighted total is large, but with only 25 days in 2025 he fails the 31-day requirement, so he is not a resident under this test for 2025. Source: IRC 7701(b)(3)(A); Pub. 519 (2025), Substantial Presence Test (2025). Tax year: 2025 (law as of 31 Dec 2025).

Common mistake

Computing the 183-day total and forgetting the 31-day minimum in the current year.

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