Canadians in US formula
Include all of the days you spend in the U.S. in the current calendar year
Include 1/3 of the days you spent in the U.S. in the previous calendar year (i.e. if you spent 120 days in the U.S. that year, you would only include 40 days in your calculation)
Include 1/6 of the days you spent in the U.S. in the calendar year two years prior to the current calendar year (i.e. if you spent 120 days in the U.S. that year, you would only include 20 days in your calculation)
If the three year total is 182 days or less, you are generally not considered a U.S. resident for tax purposes.
However, if the three year total is 183 days or more, you will be considered a U.S. resident for tax purposes.
