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You should not rely upon it as a statement of applicable law. HSBC does not provide legal or tax advice and no parts of this form including the Appendices should be construed or considered as advice. Days to be counted A1 less than 31 total days in the US in the current calendar year enter 0 in box D below and sign in Section C A1 C1 year A2 A2 3 C2 A3 A3 6 C3 D C1 C2 C3 EXAMPLE Substantial Presence Test calculation If John Doe were physically present in the United States for 120 days in this...
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