| E = (C+D+E/3) Actual days 1/1/2017 thru 10/1/2017 thru Location 2015 2016 09/30/17 12/31/17 USVI US & Abroad 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