Hi,
I'm planning to live on my social security and long-term disability payments in the Philippines. I want to pass the substantial presence test to avoid paying the 25.5 percent tax withholding. What is the maximum number of days I can live abroad each year and not pay the withholding?

If you are U.S. citizen or permanent resident, then you are always a resident and must file resident tax return if your world wide income exceeds the filing requirement.