Solution: Date of entry into United States: 08-15-2011
Student F-1 visa. Exempt Individual for 5 calendar years (2011 through 2015).
Then, begin counting 183 days at this date: 01-01-2016.
Number of nonexempt days in United States during 2016: 366 days
Current year (2016) days in United States × 1 = 366 days
Prior year (2015) days in United States × 1/3 = 0 days
Second Prior year (2014) days in United States (0) × 1/6 = 0 days
Total = 366 days Wei Wu passed the substantial presence test on 07-01-2016 (the 183rd day of 2016). Wei Wu's residency starting date under I.R.C. § 7701(b) is 01-01-2016 (the first day he was present in United States during the calendar year in which he passed the substantial presence test).
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