You will be considered as a U.S. resident for tax purposes if you meet the substantial presence test for calendar year 2018. To meet this test, you must be physically present in the United States on at least:

• 31 days during 2018

• 183 days during the 3-year period that includes 2018, 2017, and 2016, counting:

a. All the days you were present in 2018

b. 1/3 of the days you were present in 2017

c. 1/6 off the days you were present in 2016