What is the Substantial Presence Test for U.S. Federal Tax Purposes?

What is the Substantial Presence Test for U.S. Federal Tax Purposes?

If you are a nonresident that travels to the United States, you need to carefully count your days in the U.S. to avoid meeting the substantial presence test.

If you meet the substantial presence test, you could become a U.S. tax resident, which is a disaster!!

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