What is the minimum number of days an individual must be present in 2021 to meet the substantial presence test?

To meet the substantial presence test for tax purposes, an individual must be physically present in the United States for a certain number of days over a three-year period, which includes the current year and the two preceding years. For the year 2021, the calculation is based on the following criteria:

1. An individual must be present in the U.S. for at least 31 days in the current year (2021).

2. To pass the substantial presence test, the total number of days present in the U.S. must equal or exceed 183 days during the three-year period. The calculation includes all the days present in the current year, as well as 1/3 of the days present in the previous year (2020), and 1/6 of the days present in the year before that (2019).

In 2021, if an individual is present for at least 128 days, they will have enough weight in the total day count to potentially meet the required 183 days when considering the prior years' contributions. This combination helps confirm that the individual has established a substantial presence in the U.S.

Therefore, the minimum requirement of 128 days in 2021 is significant as it contributes to meeting the 183