Jan. Feb. March April May June July August September October November December TOTAL 2018 Day Count for Jeffrey VI Days 5 38 US Days 24 26 26 20 21 22 21 23 21 26 18 26 272 Abroad 0 52 NY Days 17 10 20 12 8 15 12 10 16 7 7 5 139 PB Days 12 23 12 13 16 10 14 22 10 24 14 24 194 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! I get 30 days of Europe to count, as days... | will spend 30 days in Europe || sure, so | will need 153 normally or 133 ifaveraged EFTA00285509

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Because of new law, when JE travels abroad it is considered an abroad day and not a US day up to 30 days I believe a day that Jeffrey travels from the U.S. to France will still count as a U.S. day (and if from New York, a New York day). Likewise on the return. The distinction as I understand it is now up to 30 days in which he is neither in the U.S. nor the V.I. will be considered V.I. days Larry March 2018 Day Count: VI Days: | US Days: 26 Abroad: 4 NY Days: 20 MARCH 2018 Day Count when Counting All US Days as VI Days (end of March): VI Days: 81 US Days: 0 Abroad: 9 NY Days: 47 MARCH 2018 Day Count when Counting ALL US Days and Abroad Days up to 30 as VI Days (end of March): VI Days: 90 VI Days: 2 US Days: 20 Abroad: 8 NY Days: 12 PB Days: 13 2018 Day Count when Counting ALL US Days as VI Days (end of April) VI Days: 103 US Days: 0 Abroad: 17 NY Days: 59 2018 Day Count when Counting ALL US Days and Abroad Days up to 30 as VI Days (End of April VI Days: 120 MAY 2018 Day Count (where Jeffrey truly was) VI Days: 1 US Days: 21 Abroad: 8 NY Days: 8 MAY2018 Day Count when Counting ALL US Days as VI Days (end of May): VI Days: 125 US Days: 0 Abroad: 25 NY Days: 67 EFTA00285510

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VI Days: 150 JUNE 2018 Day Count (Where Jeffrey Truly Was) VI Days: 2 US Days: 22 Abroad: 6 NY Days: 16 JUNE 2018 Day Count (Where Jeffrey Truly Was) VI Days: 2 US Days: 22 Abroad: 6 NY Days: 16 2018 Day Count When Counting All US Days as VI Days End of June VI Days: 149 US Days: 0 Abroad: 31 NY Days: 83 2018 Day Count When Counting All US Days AND Abroad Days as VI Days up to 30 End of June VI Days: 179 Abroad: | (we are now up to the 30 days allowed. Any abroad days now will accumulate as Abroad Days and not VI Days) April 2018 Day Count (where Jeffrey truly was) VI Days: 2 US Daye: 20 (I had this wrong in my calculations by | day at 19...he was in US 20-Adjustment made throughout Abroad: 8 NY Days: 12 PB Days: 13 End of April 2018 Days Counting all US and Abroad Days as VI Days VI Days: 120 NY Days: 59 PB Days: 60 End of May 2018 Counting all US and Abroad Days as VI Days VI Days: 150 NY Days: 67 PB Days: 76 End of June 2018 Counting US Days as US Days (no longer VI Days as of May 31) Abroad Days as VI Days EFTA00285511

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VI Days: 157 US Days: 22 Abroad: | (we are now up to the 30days allowed. All Abroad days will now count as Abroad Days not VI Days) NY Days: 82 PB Days: 86 End of July 2018 Counting US Days as US Days and Abroad Days as Abroad Days VI Days: 160 US Days: 43 Abroad: 8 NY Days: 94 PB Days: 100 2018 Day Count Up To Aug. 31, 2018 Counting all US Days as US Days and all Abroad Days as Abroad Days: VI Days: 168 US Days: 66 Abroad: 8 NY Days: 104 PB Days: 122 TOTAL YEAR TO DATE Up to Sept. 30, 2018: VI Days: 192 Us Days: 87 Abroad: 14 NY Days: 120 PB Days: 132 2018 Day Count Up To Oct. 31, 2018 VI Days: 197 US Days: 113 Abroad: 14 NY Days: 127 PB Days: 156 2018 Day Count Up To Noy. 30, 2018 VI Days: 201 US Days: 131 Abroad: 22 NY Days: 134 PB Days: 170 2018 Day Count Up To Dec. 31, 2018 VI Days: 206 US Days: 157 Abroad: 22 NY Days: 139 PB Days: 194 EFTA00285512

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