Hi guys,
I have a question about exemptions regarding the Substantial Presence Test. I have read about who is considered exempt for the SPT (certain visa holders, etc.) but can find nothing about being in the US as a tourist (ESTA). I spent time in the US in 2022 and 2023 visiting my then-girlfriend/fiancée, but since I was only in the US temporarily on an ESTA, I assume the days I was in the US count as zero for the SPT. Am I correct? We are married now, and I want to make sure I file the correct tax forms. (Resident or Non-Resident.) Thanks for your input.