1.31 days during the current year, and

2.183 days during the 3-year period that includes the current year and the 2 years immediately before that, counting:
All the days you were present in the current year, and
1/3 of the days you were present in the first year before the current year, and
1/6 of the days you were present in the second year before the current year.

一年如果只住兩個月應該是不會被課稅
因為除了該稅務年度的居住天數是完全計入以外
前一個稅務年度的居住天數是以1/3計算
前兩個稅務年度的居住天數是以1/6計算

You were physically present in the United States on 120 days in each of the years 2010, 2011, and 2012. To determine if you meet the substantial presence test for 2012, count the full 120 days of presence in 2012, 40 days in 2011 (1/3 of 120), and 20 days in 2010 (1/6 of 120). Since the total for the 3-year period is 180 days, you are not considered a resident under the substantial presence test for 2012.

如果以這個例子來說
每年住個120天
都還在免稅範圍

除了是在當地工作讀書的人以外
120天應該很夠住了


但大陸的裸官對那邊還是很感興趣
在當地的華人 只要是揮金如土像在燒錢那種
至少有八成是對岸的官二代或紅頂商人之後
我都說那叫 今朝有酒今朝醉
這日子過得實在有豪爽