Total Days Jan. 2014 31 Feb. 2014 28 March April May June July August September October November VI Days 16 14 11 23 13 19 14 21 10 NY Days 12 US Days 15 13 12 10 15 17 12 10 Abroad EFTA00284906

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December 21 10 0 TOTAL 213 135 17 111 A Day is always considered US even if JE is traveling abroad the same day or coming from abroad back to the US ....lf he is in the US for a minute, it is a US day UNLESS he is going to/from the island and flying to/from Abroad ..then it is a VI Day! EFTA00284907