Statements (13)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
IRS tax residency test
|
| gptkbp:administeredBy |
gptkb:Internal_Revenue_Service
|
| gptkbp:appliesTo |
United States tax law
|
| gptkbp:codifiedIn |
gptkb:Internal_Revenue_Code_Section_7701(b)(3)
|
| gptkbp:excludes |
days as a crew member of a foreign vessel
days as an exempt individual (e.g., students, teachers, diplomats) days unable to leave the U.S. due to medical condition |
| https://www.w3.org/2000/01/rdf-schema#label |
physical presence test
|
| gptkbp:relatedTo |
substantial presence test
|
| gptkbp:requires |
individual to be physically present in the U.S. for at least 183 days during a 3-year period
|
| gptkbp:usedFor |
determining U.S. tax residency for aliens
|
| gptkbp:bfsParent |
gptkb:IRS_Form_2555
|
| gptkbp:bfsLayer |
5
|