Substantial Presence Test

Substantial Presence Test means:
a test to determine U.S. residency (in the United States, since the test is used to determine residence status, in other countries, based on the number of days, months, etc. of physical presence within a country. A resident alien is a U.S. resident for backup withholding purposes if he or she is physically present in the United States at least (1) 31 days during the current calendar year and (2) 183 days during the current year and the 2 preceding years. Only one-third of the days of presence in the first preceding year and only one-sixth of the days of presence in the second preceding year are counted. Former IRC (check if this IRC provision is current here) §7701(b)(3).