I was stuck in the U.S. due to a medical emergency — can I exclude those days from the Substantial Presence Test?
I'm a foreign LLC owner who was visiting the U.S. for a 2-week business trip when I had a medical emergency and ended up in the hospital for 6 weeks. Including recovery time, I was in the U.S. for about 60 extra days beyond my planned trip. Now my weighted day count under the SPT exceeds 183. Is there an exception for medical emergencies? I couldn't leave even if I wanted to — my doctor said I was not fit to fly. How do I prove this to the IRS?
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