Substantial presence test calculator
Are you a US resident for tax purposes? Count your days the IRS way.
Not tax advice. Calculated in your browser: nothing you type is sent anywhere.
For US tax purposes you are
Resident
205 counted days, 183 needed.
| This year (all) | 150 |
|---|---|
| Last year (1/3) | 40 |
| The year before (1/6) | 15 |
| Counted | 205 |
You meet the test: taxed like a citizen, with the standard deduction. A closer connection to another country can still keep you nonresident if you spent under 183 days here this year.
How the test counts
- At least 31 days in the US this year.
- All days this year, plus 1/3 of last year's, plus 1/6 of the year before: at least 183.
- Both true: resident alien, taxed like a citizen. Otherwise: nonresident alien, unless you hold a green card.
Days needed this year to become a resident
| Situation | Last year | Year before | Needed this year |
|---|---|---|---|
| First year in the US | 0 | 0 | 183 days |
| Arrived last summer | 150 | 0 | 133 days |
| Full year last year | 365 | 0 | 62 days |
| Two full years before | 365 | 365 | 31 days |
| Half of each year | 183 | 183 | 92 days |
Then see what your status does to your pay: paycheck on a visa.
Frequently asked questions
What is the substantial presence test?
The IRS rule that makes a foreign national a US tax resident. You pass it with at least 31 days in the US this year and 183 days over three years, counting all days this year, 1/3 of last year's and 1/6 of the year before. 120 days in each of three years count 180 days: not a resident.
Do F-1 and J-1 students count their days?
Not at first. Students on F, J, M or Q visas are exempt individuals for their first 5 calendar years, teachers and trainees on J or Q visas for 2 of the last 6 years: those days do not count. They file Form 8843 to claim it.
What counts as a day in the US?
Any day you are physically present at any time, even a few hours. Exceptions include days commuting from Canada or Mexico, days in transit between two foreign points, and days you could not leave because of a medical condition that arose in the US.
What changes when I become a resident?
You claim the standard deduction, can file jointly, and pay tax on your worldwide income. F-1 and J-1 workers also start paying Social Security and Medicare. Pick your tax status in the paycheck calculator to see the difference.