A B C= A+B D E= (C+D+E/3) E Actual days 1/1/2017 thru 09/30/17 10/1/2017 thru 12/31/17 Projected 2017 Projected 2018 Three Year Test 2016-2018 Location 2015 2016 115 28 92 207 28 235 130 99 107 30 137 228 129 154 29 183 182 124 USVI 170 148 Abroad a 3.0 Total 196 178 143 130 99 92 US 169 187 New York 117 145 273 92 365 365 36 US VI US 11 Abroad 365 365 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 4) All days from September 6, 2017 - December 31, 2017 are USVI days per IR-2017-168 EFTA00304521