Substantial presence test calculator
Enter your days in the US for this year and the two before it to see your weighted total against 183, whether you meet the test, and how many days this year keep you under it.
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How the test works
If you are not a US citizen or green card holder, the IRS treats you as a US tax resident for the year when both of these are true:
- You were in the US on at least 31 days this year, and
- this year’s days, plus one third of last year’s, plus one sixth of the year before’s, add up to 183 or more.
Any part of a day in the US counts, including the day you arrive and the day you leave. The calculator doesn’t round the thirds and sixths: 100 days last year adds 33.33, not 33.
Two worked examples
A long winter each year. 150 days this year, 120 last year and 90 the year before: 150 + 40 + 15 = 205. The test is met. With those two earlier years, the most you could have spent this year and stayed under is 127 days.
A heavy past, a lighter present. 100 days this year after 150 in each of the two years before: 100 + 50 + 25 = 175. Not met, with room for up to 107 days this year in total.
Days you can leave out
Some days don’t count: as a student, teacher or trainee on certain visas, as a diplomat, while unable to leave because of a medical condition that started in the US, in transit between two foreign places for under 24 hours, or commuting daily from Canada or Mexico. Leave them out of the numbers you type. If you meet the test with fewer than 183 days this year, the closer connection exception (IRS Form 8840) may still let you be treated as a non-resident.
Questions people ask
Does the substantial presence test apply to US citizens?
No. Citizens and green card holders are US tax residents anyway. The test is for everyone else.
Can I spend 182 days a year in the US and stay non-resident?
Not year after year. Earlier years count too: 122 days every year already gives 122 + 40.67 + 20.33 = 183. About 121 days a year is the most you can keep up indefinitely.
Do the arrival and departure days count?
Yes. Any part of a day in the US is a day, unless one of the exemptions applies.
What is the closer connection exception?
If you meet the test but were in the US on fewer than 183 days this year, kept a tax home in another country and had closer ties there, you can file Form 8840 to be treated as a non-resident.