State Residency Rules → U.S. Virgin Islands

U.S. Virgin Islands Bona Fide Residency: The 183-Day Presence Test

The rule in one paragraph

Same federal bona fide residency framework as Puerto Rico: at least 183 days of USVI presence (or an alternate prong), plus a USVI tax home and closer connection.

The details

The §937 presence test and its exceptions apply exactly as for Puerto Rico — 183 days, the 549-day three-year average, the 90-U.S.-day ceiling, transit and medical exceptions, and the 30-day international travel allowance. Relevant for EDC beneficiaries; the tax home and closer connection tests must also point to the USVI.

What counts as a day in U.S. Virgin Islands?

Any part of a day physically present counts as a presence day, and a day touching both the territory and the U.S. mainland counts for the territory. Days in transit through the U.S. under 24 hours don't count as U.S. days, and up to 30 international travel days can count when territory days already exceed U.S. days.

Count your days automatically

DayLine tracks which state you’re in every day, counts your days against U.S. Virgin Islands’s actual test, and builds the audit-ready record that protects you. All on your iPhone — nothing leaves your device. Free for 30 days.

Related jurisdictions

This page provides general educational information about residency rules, verified against state statutes and administrative guidance at the time of writing. It is not tax, legal, or accounting advice; rules change and residency determinations depend on your complete circumstances. Consult a qualified tax professional.  ·  All jurisdictions  ·  DayLine home