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blake-mealey committed May 22, 2022
1 parent 05470db commit e23c073
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17 changes: 16 additions & 1 deletion _posts/2022-01-11-substantial-presence-test/index.mdx
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Expand Up @@ -4,8 +4,23 @@ date: 2022-01-11
status: draft
---

The substantial presence test can be a bit confusing. Here's a simple calculator to help you determine whether you pass.
The IRS uses the [Substantial Presence
Test](https://www.irs.gov/individuals/international-taxpayers/substantial-presence-test) to determine whether
a person is a resident for tax purposes. As of the time this calculator was built, the requirements for the
test are that the person must be physically present in the United States on at lesat:

1. 31 days during the current year, and
2. 183 days during the 3-year period that includes the current year and the 2 years immediately before that,
counting:
- All the days you were present in the current year, and
- 1/3 of the days you were present in the first year before the current year, and
- 1/6 of the days you were present in the second year before the current year.

This can be a bit confusing to calculate, so I've created a tool to help. Your changes will be automatically
saved to your browser so you can come back later on the same device and get an updated answer if necessary.

<br />

<SubstantialPresenceTest />

<br />
4 changes: 3 additions & 1 deletion components/MdxRenderer.tsx
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Expand Up @@ -21,7 +21,9 @@ const shortcodes = {
h4: createHeadingComponent('h4'),
h5: createHeadingComponent('h5'),
h6: createHeadingComponent('h6'),
SubstantialPresenceTest, // TODO: Should be able to import from just the article that uses this

// TODO: Should be able to import these from just the articles that uses them
SubstantialPresenceTest,
RocketLeague,
};

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