Do US Days Count? Funerals, Jury Duty, and the Presence Test's Closed List

Introduction

You get a jury summons. Or a parent dies, and you fly to the mainland for the funeral. Either way, the trip feels involuntary, like the kind of thing a tax rule should excuse. It doesn't. 26 CFR 1.937-1(c)(3) lists a specific, closed set of circumstances under which a day physically present in the United States does not count against your presence test, and neither funerals nor jury duty is on it. If your trip doesn't match one of the five listed categories, the day counts, in full, against both the 183-day annual limit and the 90-day US presence cap. The reason doesn't change that.

That matters because a wrong assumption here doesn't surface until an audit, when the day is already spent and can't be un-spent. This article lists the closed set in full, walks through why the two most common assumptions fall outside it, and covers the one exception people get half right.

The Closed List, In Full

IRS Publication 570 restates the same five categories the regulation enumerates. A day is not counted as US presence only if you are:

1. Temporarily present in the United States to receive, or to accompany a parent, spouse, or child who is receiving, qualifying medical treatment.
2. Present in the United States for less than 24 hours while in transit between two points outside the United States. This is the under-24-hour transit rule that governs a mainland layover on the way somewhere else.
3. Temporarily present as a competitor in a charitable sports event.
4. Temporarily present as a full-time student, under the applicable definition.
5. Present while serving as an elected official or a full-time employee of the possession's government.

That's the entire list. For what counts as a day in Puerto Rico more broadly, including how a day is counted on the possession side, the mechanics mirror this one, but the five categories above are specific to unwinding a day spent in the United States.

The regulation doesn't frame these as illustrations of the kind of thing that might qualify. It frames them as the complete set, full stop.

Why Funerals and Jury Duty Aren't On It

The funeral gap

The closest the regulation comes to a family-related exception is category one: accompanying a parent, spouse, or child who is receiving qualifying medical treatment. That exception covers the period while treatment is happening. Once that person has died, there's no more treatment to accompany. Travel for the funeral itself, and any days spent settling affairs afterward, falls outside the exception. It's a sympathetic reason. It just isn't a listed one.

The jury duty gap

A federal or state jury summons is a legal obligation you generally can't decline. That still doesn't put it on the list. None of the five categories reference legal compulsion, civic duty, or an obligation a court imposed. A day of jury service in the United States is treated exactly like a day spent there for any other reason: it counts.

The pattern across both

Both gaps trace back to the same source. The test the regulation applies is "does this match one of five enumerated categories," not "was this a good enough reason." A funeral and a jury summons both fail the first test even though most people would say they pass the second, easily.

The One Exception People Get Half Right

The medical treatment exception is real, and it's the one most readers reach for first when a family situation pulls them to the mainland. It's also narrower than it sounds. It covers your own qualifying treatment, or accompanying a parent, spouse, or child who is receiving qualifying treatment, and nothing beyond that immediate family circle. Visiting a relative who isn't the patient, or who isn't your parent, spouse, or child, doesn't fall under it. Neither does travel that happens after treatment has already concluded. The medical treatment days deep dive covers what documentation an examiner expects for this exception specifically. Worth reading in full if this is the category you're relying on.

Why the List Is Closed, Not Illustrative

The drafting itself signals this was deliberate. 26 CFR 301.7701(b)-3, the parallel regulation for general US residency that 1.937-1(c)(3) draws its structure from, opens with "the following days shall be excluded and will not count," followed by a numbered, closed set: exempt individuals, a medical condition that prevents departure, transit, and regular commuting from Canada or Mexico. There's no catch-all category anywhere in that section, and no discretionary hardship provision either. The territory-specific rule in 1.937-1(c)(3) carries the same structure forward. That consistency across two related regulations is a strong signal: Treasury intended a closed set both times, not a partial list examiners are expected to read generously.

Practically, this means no amount of documentation converts an unexcepted day into an excepted one. A well-documented funeral trip is still a funeral trip that falls outside category one. The fix isn't better paperwork after the fact. It's accounting for the day before you travel.

Plan Around It, Don't Expect an Exception

If a jury summons arrives, or a family member's health situation is one you can see coming, the useful move is checking what that trip costs against your 183-day or 90-day limit before you book it, not after. Documentation still matters for every day you spend in the United States, whether it's excepted or not. Documenting presence for an audit covers what a boarding pass, a calendar entry, or a receipt needs to show to hold up under review.

An automatic day ledger is what One83 keeps for you: it logs the trip against your limit as soon as it's on your calendar, so a foreseeable obligation shows its true cost before departure, not after.

Frequently Asked Questions

Does a family emergency ever excuse a day spent in the US?

Not under 1.937-1(c)(3). The only family-related exception is accompanying a parent, spouse, or child who is receiving qualifying medical treatment. A general family emergency, including a death in the family, is not on the list, so the day still counts.

What if I'm subpoenaed for federal jury duty and can't refuse?

The presence test doesn't ask whether you had a choice. A day of federal or state jury service in the US counts the same as any other day physically present there. There's no exception for a legal obligation you couldn't decline.

Does attending my own parent's medical treatment count differently than attending their funeral?

Yes, and the difference matters. Days spent accompanying a parent, spouse, or child receiving qualifying medical treatment are excepted under 1.937-1(c)(3)(i). Once that person has died, there's no more treatment to accompany, so funeral travel afterward falls outside the exception and counts as a normal US day.

Can I ask the IRS for a hardship exception if none of the listed categories fit my situation?

The regulation doesn't provide a discretionary hardship exception. The list in 1.937-1(c)(3) is closed: medical treatment, sub-24-hour transit, a charitable sports event, full-time student status, or government service. If your situation doesn't match one of those, the day counts, regardless of how compelling the reason was.

Conclusion

The presence test exception list in 1.937-1(c)(3) is closed, not illustrative, and neither a funeral nor a jury summons is on it. Treat every day away from Puerto Rico as counting against your limit unless it matches one of five listed categories: qualifying medical treatment, sub-24-hour transit, a charitable sports event, full-time student status, or government service. The reliable move is planning travel around a known obligation before it happens, not documenting a sympathetic reason after the day is already spent.

One83 is a tracking tool, not tax advice. Consult a licensed tax professional about your situation.