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Federal

Deep-dives on the US Substantial Presence Test, the closer-connection exception (Form 8840), exempt-individual categories, and SPT vs. green-card test.

1 guide in this category.

Federal10 min read
The Substantial Presence Test, calculated step-by-step
The IRS Substantial Presence Test (SPT) is a 3-year weighted formula that determines whether non-citizens are US tax residents. Here's the formula, exemptions, and how to calculate it correctly.
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