Who's the Employer?

1. You must be physically present in the U.S. for at least 31 days during the year.
   
   
2. During the current year and the two prior years you must be in the U.S. a total of at least 183 days. For purposes of this test, count only 1/3 of the days you were here last year, and 1/6 of the days you were here two years ago.

Juan entered the U.S. 1/1/2001. For 2001, he will be a resident if he remains in the country until July 3, 2001, 183 days later.

Yvette came to the U.S. 1/1/1999. She leaves 1/30/2001. She is not a resident for 2001 because he was not here 31 days during 2001.

Pierre also came to the U.S. 1/1/1999. He leaves 2/1/2001. He has satisfied the 31 day rule for 2001 by being here 32 days. He was here 366 days in 2000 and 365 in 1999. For purposes of the substantial presence test, he was here 185 (32 + 122 + 60) days, after you divide last year's days by 3 and the prior year's by 6. He satisfies the substantial presence test.

Chin was in the U.S. continuously from 1994 through August 1, 1999. He leaves the U.S. for roughly two years and returns August 1, 2001. He is in the U.S. 153 days in 2001. He was in the U.S. 203 days in 1999. Divide the 1999 days by 6 and you have 33. Add that to his 153 days in 2001 and you have 186. He satisfies the substantial presence test in 2001.