How do I calculate the Substantial Presence Test to know if I'm a U.S. tax resident?
I'm a foreign national who owns a single-member LLC in the U.S. and I travel to the States frequently for business meetings. Last year I was in the U.S. for about 110 days, and the year before about 90 days. Someone told me I might accidentally become a U.S. tax resident if I spend too many days there. How exactly does the Substantial Presence Test work? Is it just 183 days per year, or is there some other formula? I want to make sure I don't cross the line without knowing it.
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