Are You a Resident for U.S. Tax Purposes?



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The total must be less than 183 days to avoid residency status. Put the number of days in the boxes with "0" and click "Try It."

2004 2003 2002 Resident? Explanation

(1/3 days) (1/6 days)

Days in U.S. 60 330 300 Yes 220 total days
(60+110+50)

Days in U.S. 60 270 240 No 180 total days
(60+90+30)

Days in U.S. 30 330 300 No Less than 31 days in present year

Days in U.S. 121 121 121 No 181.5 total days
(121+40.33+20.17)

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All contents copyright © 2007 Robert L. Sommers, attorney-at-law. All rights reserved. This internet site provides information of a general nature for educational purposes only and is not intended to be legal or tax advice. This information has not been updated to reflect subsequent changes in the law, if any. Your particular facts and circumstances, and changes in the law, must be considered when applying U.S. tax law. You should always consult with a competent tax professional licensed in your state with respect to your particular situation. The Tax Prophet(TM) is a trademark of Robert L. Sommers.