[Danynando]

Hello

I am a nonresident working for a US company performing my services inside and outside US territory.

According to Publication 519, Chapter 2, Personal Services topic, Page 12, Column 3, Paragraph 2nd, it is said:
“... you must include in gross income as U.S. source income the amount that results from multiplying the total amount of compensation by the following fraction.
(Number of days you performed services in the United States / Total number of days of service for which you receive payment) “

I work from Monday to Friday, but my company pays me also during my 15 vacation days and 9 days for US holidays.
In 2006, there were 260 Monday-To-Friday days. I stayed 114 Inside US and 146 Outside US due to my company assignments.

So, which days should I consider for the above fraction?
Option A) Considering just working days (236 days)
Option B) Considering also vacation and holidays (260 days)
Option C) Considering also weekend days (365 days)

Thanks!

[AtlantaTaxExpert]

Option C.

[Danynando]

Thanks AtlantaTaxExpert

Just to confirm... If Option C is the right one, then I should add "Inside-US-weekend-days (46)" in the numerator and add "ALL-weekend-days" along the year in the denominator (105).

Finally... Fraction = (114 + 46) / (114 + 46 + 146 + 59) = 160 / 365

Is that the right way?
Please, correct me if I am wrong.

Thanks again for your help!

[AtlantaTaxExpert]

That is correct!