My relative wants to avoid being considered a US tax resident for 2012. I have computed exactly the number of days of US presence (counting partial days as full days), according to the IRS formula as follows:

2012: 128 days
2011: 116/3 days
2010: 95/6 days

If I add this up, without rounding off anything, I arrive at the total of 182.5 days. Just want to make sure that 182.5 is considered less than 183, according to the logic of the IRS?

There are no 1/2 days

Every 1/2 day is counted as a day in the country,

So recount using every day in country as a day here.

Can not come up with a .5 day

I DID count every REAL partial day as a full day.

So calculation is as follows (using the IRS formula of full days in current year, 1/3 of days in previous year, 1/6 of days in the second previous year)

2012: 128 days
2011: 116/3 days=38.66666666666
2010: 95/6=15.833333333333

Total=182.500

Are you saying I need to do intermediate rounding up, or final rounding up? If not, this should be less than the 183, right?

According to the following link, after doing the division, one includes the resulting fractions and then the total has to be greater than or equal to 183 in order to meet the test. So, if my interpretation is correct, there is no rounding anywhere, so my 182.5 should be less than 183. Let me know if you disagree. Thanks

The substantial presence test explained – Hodgen Law (http://hodgen.com/the-substantial-presence-test-explained/)

Also according to the "Code of federal regulations of the United States of America", on this subject "any fractional days resulting from the above calculations will not be rounded to the nearest whole number"

Also, according to IRS Pub 519, you can count up to FIVE days of the last year as NOT being in resident in the United States for purposes of the Substantial Presence Test, so you need NOT worry about it.

Just curious where is IRS Pub 519 is says that you can count up to FIVE days of the last year as NOT being in resident in the United States for purposes of the Substantial Presence Test.

Mis-remembered. The five day rule applies to the 75% rule of First Year Choice, and in that, as five days of absence in the U.S. as being present in the United States.