Physical Presence Test: does driving over the border count?

[peer]

Maybe obvious in retrospect, but it just occurred to me that driving over the border to pick-up packages probably counts as a day in the USA (and conversely, not a day in a foreign country). Even if I'm there under 30 minutes. Am I missing something?

[nelsona]

https://www.irs.gov/individuals/interna ... sence-test

parts of days spent in US are NOT countable towards your Foreign Physical presence test, regardless of the time. Even if you were just "cutting through" US between two Cdn points, this is considered like being in International waters, and you can't count days over international waters, either.

[peer]

Thanks Nelsona. I think that means I'm obligated to file amended 2555's for the last 5 years, recording those days?

And if that disqualifies me from using the Physical Presence Test for any year, take (or attempt to take) the Bona Fide Test for that year?

[nelsona]

In all but the first year, you meet the bona fide test (since it not based on days, but full calendar year residence) so I wouldn’t worry about it. And your first year was too long ago.
But if you don’t meet PPT or bona fide, you would use 1116.
Don’t use PPT anymore.