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Substantial Presence Test Calculator

Find out whether your days in the United States make you a US tax resident under the IRS substantial presence test — instantly, with the full weighted-day breakdown.

Your days in the US

Counted at one-third (×⅓).

Counted at one-sixth (×⅙).

Enter your day counts to see whether you meet the substantial presence test.

How the substantial presence test works

The Substantial Presence Test is the rule the Internal Revenue Service uses to decide whether a non-US citizen counts as a US tax resident for a given calendar year. If you meet the test, the IRS treats you as a resident alien for that year — the same tax treatment as a US citizen, including reporting your worldwide income on Form 1040 and potentially filing FBAR and Form 8938 disclosures for foreign accounts. If you do not meet it, you are generally a non-resident alien who only reports US-source income on Form 1040-NR.

The formula

You meet the test for 2026 if both conditions are true:

  1. You were physically present in the United States for at least 31 days during 2026, and
  2. The total of the following equals 183 days or more: all of your days in 2026, plus one-third of your days in 2025, plus one-sixth of your days in 2024.

Each “day” is any 24-hour period — or part of one — when you were physically in the United States. The calculator above does this arithmetic for you and floors the total, the way the IRS publishes its worked examples.

Exempt days you can subtract

Several categories of presence don’t count toward the test. Use the “Advanced — exempt days” field to subtract them from your current-year total before the calculation runs:

  • Students on F, J, M, or Q visas — generally exempt for the first five calendar years in the United States.
  • Teachers and trainees on J or Q visas — generally exempt for two of the last six calendar years.
  • Foreign government staff and their immediate family on A or G visas.
  • Days you intended to leave but couldn’t because of a medical condition that arose while you were in the United States.
  • Regular commute days from a residence in Canada or Mexico, and days in transit through the US under 24 hours.
  • Professional athletes temporarily in the US to compete in a charitable sports event.

What “MEETS” the test means

A “MEETS” result means the IRS treats you as a US tax resident for 2026. That has three big implications. First, you owe US tax on your worldwide income, not just US-source income — including foreign salary, foreign rental income, foreign dividends and capital gains. Second, you have to file the standard Form 1040 (or dual-status return if you became a resident mid-year). Third, you may be required to file FinCEN Form 114 (FBAR) for foreign accounts over $10,000 in aggregate, and IRS Form 8938 for higher thresholds.

You may still avoid resident status even after meeting the test in two specific ways: by claiming the Closer Connection Exception on Form 8840 (only available if your current-year days are under 183 and your tax home and closer ties are in another country), or by invoking a tax treaty tie-breaker on Form 8833 if your home country has a treaty with the US. Both are filing positions you should confirm with a qualified cross-border tax adviser.

A note on dual-status years

People who arrive in the US partway through the year and trigger the test before December 31 are often on a dual-status return: non-resident for the part of the year before residency started, and resident afterwards. The substantial presence test only tells you whether residency starts; the dual-status mechanics are a separate calculation that depends on your visa, arrival date, and any first-year elections.

This page is informational and is not tax, legal, or accounting advice. Always confirm your filing status with a qualified tax professional before submitting a return.

Frequently asked questions

What is the IRS substantial presence test?

It is the IRS rule that decides whether a non-US citizen is treated as a US tax resident for the year. You meet the test if you were physically in the US at least 31 days in the current year and at least 183 weighted days across the current year, one-third of last year's days, and one-sixth of the days from two years ago.

Which days do I count?

Count any day you were physically present in the US for any part of the day. Do not count days you commuted from Canada or Mexico for work, days in transit (under 24 hours), days you couldn't leave because of a medical condition that arose while in the US, or days as an exempt individual (F, J, M, Q students or teachers, foreign government staff, professional athletes at charitable events).

What does 'MEETS' the test mean for my filing?

If you meet the test you are generally a US resident alien for tax purposes for that year and must report worldwide income on Form 1040. You may still avoid resident status by claiming the Closer Connection Exception (Form 8840) if you were in the US under 183 days in the current year and have a tax home and stronger ties to another country, or by invoking a tax treaty tie-breaker.

What is the 183-day rule exactly?

Take 100% of your current-year days, add one-third of your prior-year days, and add one-sixth of your days from two years ago. Floor the total. If that number is 183 or more — and you were in the US at least 31 days this year — you meet the test.

Is this calculator tax advice?

No. It is an estimator that mirrors the formula the IRS publishes. Tie-breaker rules, treaty positions, dual-status filing, and Form 8840 elections are situation-specific. Consult a qualified cross-border tax professional before filing.

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