Hierarchy
SAP_HRCUS (Software Component) Sub component SAP_HRCUS of SAP_HR⤷
PY-US-PS (Application Component) Öffentlicher Dienst⤷
P10P1 (Package) HR Public Sector USA
Basic Data
| Data Element | P10_SPTDT |
| Short Description | Substantial Presence Test Date |
Data Type
| Category of Dictionary Type | D | Domain |
| Type of Object Referenced | No Information | |
| Domain / Name of Reference Type | DATUM | |
| Data Type | DATS | Date field (YYYYMMDD) stored as char(8) |
| Length | 8 | |
| Decimal Places | 0 | |
| Output Length | 10 | |
| Value Table |
Further Characteristics
| Search Help: Name | ||
| Search Help: Parameters | ||
| Parameter ID | ||
| Default Component name | ||
| Change document | ||
| No Input History | ||
| Basic direction is set to LTR | ||
| No BIDI Filtering |
Field Label
| Length | Field Label | |
| Short | 10 | SPT |
| Medium | 15 | SPT date |
| Long | 30 | Substantial Presence Test Date |
| Heading | 10 | SPT date |
Documentation
Definition
This field shows the exact date when a person met SPT or the estimated date a person is expected to meet SPT in the future. Notice that this date is either the 183rd day of the SPT calculation or the 31st day of current year staying in U.S.,which is the first day, the person exceeds the SPT.
SPT Calculation Rule
All days present in U.S. during current calendar year
+ 1/3 of days present in U.S. during 1st preceding calendar year
+ 1/6 of days present in U.S. during 2nd preceding calendar year
= Total number of days for tax purposes.
Exempt Rule
In some cases, the days of presence shouldn't be counted when applying the substantial presence test:
1. If a person is on 'F', 'J', 'Q', or 'M' visa and his visa subtype is 'Student', then he/she is exempt for any part of five years.
2. If a person is on 'J' or 'Q' visa and his visa subtype is other than 'Student', then he/she can be exempt for two years in any six-year count.
References
1. IRS Publication 519 - 'U.S. Tax Guide for Aliens'.
2. 'Nonresident Alien Tax Compliance' by Donna E. Kepley.
History
| Last changed by/on | SAP | 20031111 |
| SAP Release Created in |
