IRS Substantial Presence Counter
Calculate your US tax residency status under the substantial presence test. Count your days and determine if you qualify as a US resident for tax purposes.
Enter the number of days you spent in the United States in each of the last 3 years:
How the Substantial Presence Test Works
The IRS Substantial Presence Test uses a weighted formula to determine your US tax residency status. Count all days you were physically present in the US during the current year, plus 1/3 of the days from the prior year, plus 1/6 of the days from the year before that. If the weighted total equals or exceeds 183 days, you are considered a US resident for tax purposes. Certain exemptions apply for teachers, students, and individuals with closer connections to a foreign country.
What Your Results Mean
If your weighted total is 183 days or more, you must file US taxes as a resident alien and report your worldwide income. A score between 120-182 days means you are approaching the threshold and should monitor your days carefully. Below 120 days means you are a non-resident alien and only need to report US-source income. Certain exceptions can exempt you even if you exceed 183 days, such as having a closer connection to another country under a tax treaty.