Visas in New York

Tax Notes

Closer Connection Exception

Even if you meet the Substantial Presence Test, you may still be treated as a nonresident alien if you're present in the United States for fewer than 183 days during the current calendar year, you maintain a tax home in a foreign country, and you have a closer connection to that country than to the United States, filed via Form 8840.

Federal Tax Residency Trigger

The IRS Substantial Presence Test determines whether a non-citizen becomes a U.S. tax resident (taxed on worldwide income via Form 1040 instead of Form 1040-NR).

Substantial Presence Test Formula

You are a physically present in the United States on at least 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, provided you were also present at least 31 days in the current year.

US Citizen Note

This category concerns foreign nomads visiting the U.S.; American citizens/green-card holders are taxed on worldwide income regardless of location and file U.S. returns even while living abroad — a separate topic from the residency triggers above.

State Level Note

New York State applies its own statutory residency test (broadly similar 183-day-plus-permanent-abode logic) independent of federal rules, so a nomad who maintains a New York apartment and spends significant time in-state can trigger New York State tax residency even without meeting the federal test — this is a separate calculation and should be checked with a tax professional.