Foreign Nationals


We cover specific foreign national assignment questions from corporate human resource, tax, and legal departments.

Number of Days in the US during the Year

How do the number of days spent in the US during the year afect my US taxes?

The number of days spent in the US determines how you are taxed, rather than if you are taxed (see Tax Return Filing Requirements.) If you are in the US for more than 183 days in the current year (see Substantial Presence Test), then you will be taxed as a resident (see Tax Residence.)