Statements (19)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
tax law concept
|
| gptkbp:administeredBy |
gptkb:Internal_Revenue_Service
|
| gptkbp:appliesTo |
gptkb:United_States
|
| gptkbp:criteria |
physical presence in the U.S.
|
| gptkbp:establishedBy |
Internal Revenue Code Section 7701(b)
|
| gptkbp:excludes |
medical condition
certain visa holders closer connection exception |
| gptkbp:form |
31 days in current year and 183 days over 3 years
|
| https://www.w3.org/2000/01/rdf-schema#label |
Substantial Presence Test
|
| gptkbp:period |
current year and previous two years
|
| gptkbp:relatedTo |
gptkb:IRS_Form_1040NR
international students foreign workers nonresident aliens IRS Form 8843 |
| gptkbp:usedFor |
determining U.S. tax residency
|
| gptkbp:bfsParent |
gptkb:Internal_Revenue_Code_Section_7701(b)(3)
|
| gptkbp:bfsLayer |
7
|