United States day-count rules

Spending time in United States? The rules below can affect tax residency. This page brings United States’s day-count rules together in one place — each explained in plain English, with links to the official sources.

US Virgin Islands — Bona Fide Residency (§937 Presence Test)US Virgin Islands bona fide residency under IRC §937: the 183-day presence test plus the tax-home and closer-connection tests. Thresholds and official IRS sources.≥183 days / tax year

US Virgin Islands — Presence Test: No More Than 90 US DaysThe second limb of the §937 presence test: spend no more than 90 days in the United States during the tax year. Days in the USVI and other territories are not US days. A companion to the 183-day USVI counter.≤90 days in the US / tax year