Am I taxable in the USA?
If you are in the USA for 183 days or more per year, you are considered a tax resident. The same applies to Green Card holders and US citizens, even if they live abroad.
In addition to the 183-day rule, part-time residents of the USA are also subject to the so-called "Substantial Presence Test," which determines physical presence in the States within a period of three years and thus also tax liability.
Substantial Presence Test: Do I have to pay US taxes?
You must file a US tax return if you have been in the US for a total of 183 days or more within the last three calendar years. The "Substantial Presence Test" determines your tax liability based on a three-part calculation. The count is:
- 100 % of your presence in the United States in the current year.
- One-third of your presence days in the US in the past year
- One-sixth of your days of presence in the US in the year before the last
If adding these three values together results in a period of 183 days or more, then you are taxable in the US.
