Note:

For purposes of this "183 day" test, each day of presence in the current year is counted as a full day, while each day of presence in the first preceding year is counted as one-third of a day and each day of presence in the second preceding year is counted as one-sixth of a day.

For certain classes of individuals ( e.g., teachers and students who enter the U.S. with F, J, M, or Q visas) special rules apply where the days may not be counted. See Pub 519, U.S. Tax Guide for Aliens, for further information.

Taxpayers may not owe U.S. income tax based on a tax treaty between the U.S. and a foreign country. Research Pub 901, U.S. Tax Treaties, for the applicable treaty article.

If the taxpayer's Form W-4 is correct as furnished, send the taxpayer closing Letter 2813C , input appropriate case remarks and close the case. The taxpayer must file a Form 1040NR to claim the treaty benefits.

If the taxpayer's Form W-4 is incorrect, adjust the taxpayer's withholding accordingly and send lock-in Letter 2800C and Letter 2801C. Input the appropriate case remarks and close the case.