PackerBacker wrote:
dieharder wrote:
Brynjolf wrote:
Most importantly, from the instructions attached to the 8840 form itself:
Substantial Presence Test
You are considered a U.S. resident if you meet the substantial presence test for 2014. You meet this test if you were physically present in the United States for at least:
• 31 days during 2014 and
• 183 days during the period 2014, 2013, and 2012, counting all the days of physical presence in 2014 but only 1/3 the number of days of presence in 2013 and only 1/6 the number of days in 2012.
So, yes, 31 days or more in the US and you must file the form.
But what about the "AND" statement in there? It's not just if you spent 31 days in 2014.
Correct, the 31 day statement must be taken in context with the rest of the text.
... Eric
It is mathematically impossible to meet these conditions together (as in 'and') if you only spend 31 days in 2014. You would have had to exceed the limit of 183 days in the previous years 2013 and/or 2012.
