A calculation of the number of days of physical presence in the U.S. during a three-year period (as described below) including the current calendar year. If the computed number of days for the three-year period is equal to or greater than 183 days, and the number of days in the current year is at least 31, then the foreign national has met the substantial presence test, and is a resident alien for tax purposes in the current calendar year. The substantial presence test for a given calendar/tax year is computed by adding: • All of the days of physical presence in the U.S. in the current calendar year • One-third (1/3) of the days in the U.S. in the previous calendar year • One-sixth (1/6) of the days in the U.S. in the second preceding year When counting the number of days of physical presence in the U.S., any days during which the foreign national is considered an “exempt individual” are excluded from consideration. Being an “exempt individual” for the purposes of the substantial presence test does not mean exempt from paying tax.