EFTA01731363

A B C = A+B D En. A+D 2016 Actual days 1/1/2017 thru 07/20/17 Required days 7/21/2017 thru 12/31/17 Projected 2017 Three Year Test 2015-2017 Safe Harbor Required days 7/21 - 12/31/2017 Safe Harbor Projected 2017 Location 2015 69 25 67 5 72 92 51 136 30 166 199 135 151 29 180 185 132 84 5 89 153 311 183 182 145 USVI 170 148 Abroad 26 a4 Total 196 178 94 107 84 US 169 187 New York 117 145 201 164 365 365 365 US VI US & Abroad 365 366 Note 1) Total days needed over 3 years is 540 2) Erika article which allows 30 days in Paris or abroad to be used for USVI days to meet 183 days as long as days in USVI are still greater than days in USA before 30 days are added 3) DKI to look into Medical & plane exceptions I I EFTA_R1_00001238 EFTA01731363