The Substantial Presence Test, Closer Connection Exception, and treaty tie-breaker — the three lines an Italian must understand before increasing US presence.
Published: 2026-04-15 · Last verified: 2026-04-15 · 6 min
US tax residence is determined under IRC §7701(b). The Substantial Presence Test counts days physically present in the US:
If the total ≥ 183 days and current-year days ≥ 31, you are a US tax resident for the current year.
Days/year (averaged) — Status
0-120 — Generally safe non-resident
121-180 — Year-by-year analysis required
181-220 — Likely US tax resident under SPT
221+ — US tax resident
A practical safe limit is approximately 120 days per year, averaged across three years.
Even if you cross the SPT, you can claim the Closer Connection Exception (Form 8840) if:
This is the most common exit ramp for Italian high-net-worth travelers who spend extended winters in Florida.
Under art. 4 of the Italy-USA Treaty, even when both countries claim residence, an ordered tie-breaker selects one:
The treaty tie-breaker requires Form 8833 disclosure, has consequences for treaty benefits, and is best deployed when SPT cannot be avoided.
Note: holding a US Green Card makes you a US tax resident regardless of physical presence. The day count rules don't help.
[LAST VERIFIED: 2026]
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