how many days can you be in the u s without paying taxes 
the irs considers you a u s resident if you were physically present in the u s on at least 31 days of the current year and 183 days during a three year period the three year period consists of the current year and the prior two years the 183 day rule includes all the days present in the current year year 3 1 3 of the days you were present in year 2 and 1 6 of the days you were present in year 1 