1996	1995	1994	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)