2015 D nt for VI Days US Days Abroad NY Days Jan. 28 3 0 4 Feb. 14 14 0 11 March 12 12 7 5 April 13 17 0 11 May 16 15 0 9 June 14 16 0 16 July 15 7 9 9 August 3 28 0 3 Sept. 11 14 5 15 Oct. 8 23 0 17 Nov. 13 12 5 9 Dec. TOTAL 147 161 26 109 A Day is always considered US even if JE is traveling abroad the same day or coming from abroad back to the US.....If 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! EFTA00285044