更新于 2026年10月30日

Every Act 60 Presence Test Number on One Page, With Its Citation

Every number in the Puerto Rico presence test in one place: 183, 549, 60, 90, the 30 day rule and the 14 day disaster rule, each tied to Publication 570 or 26 CFR 1.937-1.

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What are the numbers in the Puerto Rico presence test?

The presence test has five conditions, and meeting any one of them is enough. The numbers are 183 days, 549 days with at least 60 in each year, no more than 90 days in the United States, a U.S. earned income cap, and no significant connection to the United States. Everything below is taken from IRS Publication 570 and 26 CFR section 1.937-1, and each row names where it comes from.

The presence test is the condition that you were in Puerto Rico, or outside the United States, for enough days in the tax year. It is one part of bona fide residency, and no more. The tax home test and the closer connection test are separate.

What are the five conditions, and what number does each use?

Publication 570 says a U.S. citizen or resident alien meets the presence test by satisfying any one of these. The regulation lists the same five in 1.937-1(c)(1).

#	Condition	The number	Citation
1	Days in Puerto Rico in the tax year	At least 183 days	Pub. 570, presence test; 26 CFR 1.937-1(c)(1)(i)
2	Days in Puerto Rico over three years	At least 549 days across the current year and the two preceding years, with at least 60 days in each year	Pub. 570, presence test; 26 CFR 1.937-1(c)(1)(ii)
3	Days in the United States in the tax year	No more than 90 days	Pub. 570, presence test; 26 CFR 1.937-1(c)(1)(iii)
4	U.S. earned income and relative days	U.S. earned income within the cap, and more days in Puerto Rico than in the United States	Pub. 570, presence test; 26 CFR 1.937-1(c)(1)(iv)
5	Significant connection to the United States	None during the tax year	Pub. 570, presence test; 26 CFR 1.937-1(c)(1)(v)

One83 counts days for the first four. The fifth is a yes or no question about your home, your voter registration, and your family. It is covered below.

What is the earned income cap in condition 4?

Publication 570 states the cap as no more than a total of $3,000 of U.S. earned income. The regulation does not print a dollar figure. Section 1.937-1(c)(1)(iv) refers to the amount in section 861(a)(3)(B). If this condition is the one your year relies on, confirm the current figure with your advisor against both texts.

Do nonresident aliens use the same numbers?

No. Publication 570 and 1.937-1(c)(2) send a nonresident alien to the substantial presence test, with Puerto Rico substituted for the United States. The table above applies to U.S. citizens and resident aliens. For how the two 183 day tests differ, see two different 183 day tests.

How is a day counted in Puerto Rico and in the United States?

A day of presence in Puerto Rico is any day on which you are physically there at any time during the day. That is the rule in 26 CFR 1.937-1(c)(3)(i)(A), and Publication 570 repeats it. The hub page on what counts as a day in Puerto Rico covers partial days in more depth.

Situation	How the sources treat it	Citation
Physically in Puerto Rico at any time that day	A day of presence in Puerto Rico	26 CFR 1.937-1(c)(3)(i)(A); Pub. 570
Physically in the United States	A day in the United States, unless an exception below applies	Pub. 570, days of presence in the United States
In the United States for less than 24 hours while traveling between two places outside the United States	Not a day in the United States	Pub. 570, days of presence in the United States
In the United States for qualifying medical treatment, or because of the disaster or evacuation rules below	Not a day in the United States	Pub. 570, days of presence in the United States
Student days, certain government service days, and days competing in a qualifying charitable sports event	Not days in the United States	Pub. 570, days of presence in the United States

Which tax year a day belongs to matters at the edges. See which tax year a December 31 flight belongs to.

Which days outside Puerto Rico still count as days in Puerto Rico?

Four kinds of days count even though you are not on the island. Three appear in both the regulation and the publication. The fourth, the 30 day rule, appears in the publication only.

Days outside Puerto Rico	The number or condition	Citation
Qualifying medical treatment, for you or a parent, spouse, or child you accompany	Each day outside Puerto Rico for the treatment counts as a day in Puerto Rico	26 CFR 1.937-1(c)(3)(i)(B); Pub. 570
A major disaster in Puerto Rico	Days you leave or cannot return during a 14 day period in which the disaster occurs, with a FEMA declaration published in the Federal Register	26 CFR 1.937-1(c)(3)(i)(C); Pub. 570
A mandatory evacuation order covering your area	Days outside Puerto Rico during the evacuation period	26 CFR 1.937-1(c)(3)(i)(C); Pub. 570
Business or personal travel outside both Puerto Rico and the United States	Up to 30 days, only if your days in Puerto Rico exceed your days in the United States, and these days do not count toward the 60 day minimum in the 549 day condition	Pub. 570 only

The 30 day rule appears in Publication 570. The text of section 1.937-1 that we checked for this page does not contain it. Cite it to the publication, not the regulation, and ask your advisor how to rely on it in a close year.

What counts as qualifying medical treatment?

Qualifying medical treatment is treatment by or under the supervision of a physician for an illness, injury, or condition. Under 1.937-1(c)(4) it covers inpatient care that requires an overnight stay in a hospital or hospice, plus the medically necessary period immediately before or after. It also covers temporary inpatient rehabilitation in a residential medical facility. Keep the patient's name, the facility and physician details, the treatment dates, payment receipts, and a signed physician certification. You must be able to produce them within 30 days of a request.

What is the significant connection test?

The significant connection test asks whether you had a significant connection to the United States during the tax year. It is condition 5, and it is not counted in days. Under 1.937-1(c)(5), you have one if any of these is true:

Connection	What the regulation says	Citation
Permanent home in the United States	A permanent home, with a rental property exception in the regulation	26 CFR 1.937-1(c)(5)
Voter registration	Current voter registration in any U.S. political subdivision	26 CFR 1.937-1(c)(5)
Spouse or child	A spouse or child under 18 whose principal abode is in the United States, with exclusions for certain custody situations and students	26 CFR 1.937-1(c)(5)

For the spouse factor in practice, read the significant connection rule for a spouse in the United States.

What do these numbers not settle?

These numbers do not tell you whether you are a bona fide resident. Passing the presence test is one requirement. The tax home test and the closer connection test are separate, and the hub page on the presence, tax home, and closer connection tests shows how they fit together.

Published guidance also leaves some day questions open. Publication 570 covers a day spent in both the United States and Puerto Rico, but this page does not give a number for it, and the point is unsettled for planning purposes. Time aboard a cruise ship in territorial waters is likewise unsettled. If your year turns on either, get the answer in writing from a licensed tax professional before you file.

How do you keep a record that backs these numbers?

Most numbers above are counts of days, so each one is only as good as your day-by-day record. The 183, the 549, and the 90 all depend on being able to show where you were on a given date. The hub page on documenting presence for an audit lists what examiners ask for. For a routine, see a twelve month recordkeeping cadence. One83 builds the record from your calendar so it exists before anyone asks for it.