PUBLIC LAW 98-369—JULY 18, 1984
98 STAT. 673
such calendar year which begins on the residency starting date. "(ii) R E S I D E N C Y S T A R T I N G D A T E FOR I N D IV I D U A L S L A W -
FULLY ADMITTED FOR PERMANENT RESIDENCE.—In the
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case of an individual who is a lawfully permanent resident of the United States at any time during the calendar year, but does not meet the substantial presence test of paragraph (3), the residency starting date shall be the first day in such calendar year on which he was present in the United States while a lawful permanent resident of the United States. "(iii) RESIDENCY STARTING DATE FOR INDIVIDUALS MEETING SUBSTANTIAL PRESENCE TEST.—In the case of an individual who meets the substantial presence test of paragraph (3) with respect to any calendar year, the residency starting date shall be the first day during such calendar year on which the individual is present in the United States.
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"(B) LAST YEAR OF RESIDENCY.—An alien individual shall
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not be treated as a resident of the United States during a portion of any calendar year if— "(i) such portion is after the last day in such calendar r: year on which the individual was present in the United States (or, in the case of an individual described in paragraph (l)(A)(i), the last day on which he was so ffo0e i f described), "(ii) during such portion the individual has a closer \y.,-,i,^\s connection to a foreign country than to the United r States, and . "(iii) the individual is not a resident of the United States at any time during the next calendar year. .,j,,,.,, ^ 5 "(C) CERTAIN NOMINAL PRESENCE DISREGARDED.— "(i) IN GENERAL.—For purposes of subparagraphs (A)(iii) and (B), an individual shall not be treated as IBiiv present in the United States during any period for which the individual establishes that he has a closer connection to a foreign country than to the United States. mXV- .Af.
"(ii) NOT MORE THAN lO DAYS DISREGARDED.—Clause
(i) shall not apply to more than 10 days on which the individual is present in the United States.
'(3) SUBSTANTIAL PRESENCE TEST.—
"(A) IN GENERAL.—Except as otherwise provided in this paragraph, an individual meets the substantial presence test of this paragraph with respect to any calendar year (hereinafter in this subsection referred to as the 'current year') if— iF."iOrc. "(i) such individual was present in the United States on at least 31 days during the calendar year, and "(ii) the sum of the number of days on which such individual was present in the United States during the current year and the 2 preceding calendar years (when multiplied by the applicable multiplier determined under the following table) equals or exceeds 183 days* "In the case of days in: Current year 1st preceding year 2nd preceding year
The applicable multiplier is: 1 Vs Ve
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