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Tax residency in United States Minor Outlying Islands
The United States Minor Outlying Islands have no separate territorial personal income tax residency status; individual tax residency is determined under U.S. federal law. An individual is a U.S. tax resident if they are a U.S. citizen or a lawful permanent resident (green card holder), subject to any applicable treaty nonresident claim, or if they meet the Substantial Presence Test, which requires at least 31 days of U.S. presence in the current calendar year and 183 days over the current year and the two preceding years, counting all days in the current year, one‑third of the days in the first preceding year, and one‑sixth of the days in the second preceding year; do not count days as an exempt individual (certain government-related persons, teachers/trainees on J or Q visas, students on F, J, M or Q visas, and qualifying athletes), transit days under 24 hours between two foreign points, days unable to leave due to a medical condition that arose in the United States, and certain crew days. For these rules, “United States” means the 50 states and the District of Columbia; days in the United States Minor Outlying Islands are days in a U.S. possession and do not count as U.S. days for the Substantial Presence Test. A nonimmigrant who meets the weighted 183‑day calculation but is present in the United States for fewer than 183 days in the current year may claim the closer connection exception only with respect to a foreign country where they have a tax home and closer connection; a U.S. possession is not a foreign country, so a tax home in the United States Minor Outlying Islands does not qualify. There is no bona fide resident rule for these islands; the special possession residency rules apply only to Puerto Rico, Guam, the U.S. Virgin Islands, American Samoa, and the Northern Mariana Islands. If dual residency arises under these rules and a treaty partner’s rules, residency may be resolved by the treaty tie‑breaker tests (permanent home, center of vital interests, habitual abode, nationality, and mutual agreement).
This summary is general information, not tax or legal advice. Rules change and individual circumstances vary — confirm with a qualified adviser before making decisions.
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Day-Count Thresholds
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Permanent Establishment
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