Important Calculator Notes
*What is the test for U.S. residency?
The IRS Substantial Presence Test considers you to be a U.S. resident for tax purposes if you have been physically present in the U.S.:
- for 31 days during the current year, and
- for 183 days in the three years that include the current year and the two preceding years, on a weighted average basis.
Even if you meet the Substantial Presence Test, you may still qualify for an exemption from being considered a U.S. resident for tax purposes. Learn More
**What are “Included Days”?
For the Substantial Presence test calculation, The IRS requires you to include:
- All days spent in the U.S. in the current calendar year
- 1/3 of the days spent in the U.S. in the preceding calendar year
- 1/6 of the days spent in the U.S. in the calendar year prior to the preceding calendar year
In addition, be sure to use calendar days, not 24 hour periods. For example, if you enter the U.S. at 11:00 pm on a Thursday and leave at 1:00 am the following day, it would count as 2 days, even though you were only in the U.S. for 2 hours.
This U.S. residency calculator is for informational purposes only, does NOT constitute tax or legal advice and should not be relied on as such. If you require tax or legal advice about your U.S. residency status, you should retain a qualified tax or legal professional to advise you based on your unique situation and circumstances. While we try to keep the calculator up to date, we will not be liable for any inaccurate information for any reason, including but not limited to calculator malfunctions and new tax rules.