Substantial Presence Test
If you are an international in the US, this test is one way to determine whether you should be treated as a resident or nonresident for federal income tax purposes.
Start here
These three rules cover the most common paths before counting days.
Green card holder
A lawful permanent resident generally meets the green card test and is treated as a resident for tax purposes.
F-1, J-1, or M-1 in first 5 years
Foreign students in these statuses are generally nonresident aliens during their first 5 calendar years in the US.
Everyone else
Enter current-year and prior-year US presence days to calculate the weighted three-year total.
How the test works
You generally meet the substantial presence test when both of these are true:
- You were physically present in the US for at least 31 days during the current tax year.
- Your weighted three-year total is at least 183 days.
Weighted day formula
120 days = 120 counted days
120 days = 40 counted days
120 days = 20 counted days
Don't know your exact days?
CBP's official I-94 record lists every date you arrived in and departed the United States. Count the days in each year and enter them below.
Try the calculation
Enter your U.S. presence days for the tax year and the two prior years. The result updates using the IRS weighted-day formula.
Current year must have at least 31 days, and the weighted total must be at least 183 days.
The calculator will show the projected result once days are entered.
Important exceptions
Some days may not count, including certain days as an exempt individual, days you could not leave because of a medical condition, and certain transit or commuting days.
The IRS uses the term exempt individual for SPT day-counting rules. It does not automatically mean the person is exempt from US income tax.
Foreign students in F-1, J-1, or M-1 status are generally treated as nonresident aliens during their first 5 calendar years in the US, so those days may be excluded from the substantial presence calculation during that period. Review the IRS foreign student guidance: IRS foreign student liability guidance.