Definition of 183-Day Rule

Definition of 183-Day Rule

The 183-Day rule is part of the “substantial existence test” used by the Inner Income Service to determine if someone, who is a double tax payer, will have to pay taxation in the US Declares.

Brief Explanation of 183-Day Rule

It is commonly used by aliens to determine property in the US Declares. The identifying factor is whether the length of time on which the individual was present in the US Declares surpasses 183 times.
The U.S. Declares has tax agreements with other nations that contain a supply for quality of inconsistent statements of property. The Inner Income Program code area that contains this is of the “substantial existence test” and the appropriate multiplier is 26 IRC 7701(b)(3)(A)(ii).

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