Who it applies to
Individuals reviewing the annual US Virgin Islands presence route alongside the other bona fide residence tests.
US Virgin Islands — bona fide presence test
A 183-day US Virgin Islands presence route is one of several alternatives under Publication 570. Tax-home and closer-connection requirements remain separate.
Check your own dates: US Virgin Islands — bona fide presence test calculator →
Summary
- Day rule / reminder
- At least 183 days in the US Virgin Islands per tax year
- Window
- Calendar year
- What the tool measures
- The recorded-day component
- Official reference
- IRS Publication 570 ↗
A 183-day US Virgin Islands presence route is one of several alternatives under Publication 570. Tax-home and closer-connection requirements remain separate.
The rule
One of five presence tests for bona fide residence; tax-home and closer-connection tests also apply.
Counting the days
Recorded arrival and departure dates count once. Missing travel history, other eligibility conditions and treaty outcomes are not calculated.
- Choose the date through which you want to count, then add your recorded visits.
- Use the counting convention above. Overlapping recorded dates in the relevant region are counted only once.
- Read the result alongside the conditions. Missing records and other eligibility requirements are not inferred from a total.
Examples
These examples demonstrate the counter's arithmetic, using a count-through date of 30 October 2026. They do not determine legal status or eligibility.
Example 1 — one recorded visit
- to · U.S. Virgin Islands
Recorded result: 10 days
Example 2 — overlapping records
- to · U.S. Virgin Islands
- to · U.S. Virgin Islands
Recorded result: 15 days
Example 3 — two visits with a gap
- to · U.S. Virgin Islands
- to · U.S. Virgin Islands
Recorded result: 16 days
Exceptions & edge cases
One of five presence tests for bona fide residence; tax-home and closer-connection tests also apply.
Use the official reference for the full conditions and any changes since the source review date shown on this page.
Common misconceptions
“A count below the day threshold settles tax residence.”
A recorded-day total is one component. Review the separate conditions and exceptions described on this page.
“The window follows the latest twelve months.”
This counter uses the calendar year. A rolling window and a calendar year can produce different totals.
Frequently asked questions
What does this rule count?
A 183-day US Virgin Islands presence route is one of several alternatives under Publication 570. Tax-home and closer-connection requirements remain separate.
Which counting window does this tool use?
Calendar year. Recorded arrival and departure dates count once. Missing travel history, other eligibility conditions and treaty outcomes are not calculated.
What else should I check before relying on the total?
One of five presence tests for bona fide residence; tax-home and closer-connection tests also apply.
Where can I read the official requirements?
Read IRS Publication 570 ↗. The source was last reviewed on .
Keep this count with your travel history.
Follow your recorded days and selected reminders in Untild, alongside your other travel counters.
Get Untild for iPhone ↗Sources
Source last reviewed: . This is the source review date, not a claim that every legal condition is calculated.
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