183-day rule
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The Substantial Presence Test (SPT): The Hidden Trigger for US Tax Residency That Catches Frequent Visitors
While the Physical Presence Test (PPT) is what US expats use to exclude income, the Substantial Presence Test (SPT) is the IRS rule that determines if a non-citizen (or a US citizen who isn’t sure of their status) is considered a US tax resident. The SPT applies to non-residents, Green Card holders, and US citizens