183-Day Rule


DEFINITION of '183-Day Rule'

The 183-day rule is part of the "substantial presence test" used by the Internal Revenue Service to determine if a person, who is a dual taxpayer, will have to pay taxes in the United States. It is commonly used by aliens to establish residency in the United States. The determining factor is whether the number of days on which the person was present in the United States exceeds 183 days.

BREAKING DOWN '183-Day Rule'

The United States has tax treaties with other countries that contain a provision for resolution of conflicting claims of residence. The Internal Revenue Code section that contains the definition of the "substantial presence test" and the relevant multiplier is 26 IRC 7701(b)(3)(A)(ii).

  1. IRS Publication 597

    A document published by the Internal Revenue Service (IRS) that ...
  2. IRS Publication 515

    A document published by the Internal Revenue Service that provides ...
  3. IRS Publication 513

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  4. Physical-Presence Test

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  5. Dual-Status Taxpayer

    A taxpayer that has met the criteria to be both a resident and ...
  6. Alien

    Any person who is not a citizen of the country in which he or ...
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