How many days will you spend in the U.S. this year?
Actual Days
X1
Counted Days
How many days did you spend in the U.S. last year?
Actual Days
X 1/3
Counted Days
How many days did you spend in the U.S. two years ago?
Actual Days
X 1/6
Counted Days
Total Days
0
You are likely not considered a U.S. resident for tax purposes.
What is the Substantial Presence Test?
The IRS Substantial Presence Test (SPT) determines if foreigners without a green card are taxed as 'Resident Aliens' in the US, affecting their taxable income and deductions. It calculates residency status based on days spent in the US over the last three years, considering the current and previous two years, and the type of visa held.
Test Criteria
To meet the Substantial Presence Test you must be physically present in the US on at least:
- 31 days during the current year, and
- 183 days during the 3-year period including the current year and the 2 years immediately before that.
Here's how the counting works:
- Each day you were present in the current year counts as one
- Plus ⅓ of the days you were present in the previous year
- Plus ⅙ of the days you were present in the year before that
Use the calculator to determine your eligibility under the Substantial Presence Test by accurately tallying your days of presence in the U.S. over the specified period.
Disclaimer
This substantial presence test calculator is a tool for guidance only. For definitive tax residency status and advice specific to your circumstances and visa conditions, consult a tax specialist. Sarmiza's content is for informational purposes and should not replace professional advice.
What are Days of Presence in the US?
You are considered present in the U.S. on any day you're physically in the country, regardless of the time spent. However, for the Substantial Presence Test, certain days do not count towards presence, including:
- Days you commute to work in the US from a residence in Canada or Mexico if you regularly commute from Canada or Mexico.
- Days you are in the US for less than 24 hours, when you are in transit between two places outside the United States.
- Days you are in the US as a crew member of a foreign vessel.
- Days you are unable to leave the US because of a medical condition that develops while you are in the United States.
- Days you are an exempt individual
Exempt Individuals
Days may be excluded from the Substantial Presence Test based on certain visa statuses and activities in the US Being an "exempt individual" for this test does not exempt you from U.S. taxes but relates to specific categories:
- Teachers or trainees on a J or Q visa.
- Students on an F, J, M, or Q visa.
- Professional athletes participating in charity sports events.
- Foreign government-related individuals on an A or G visa, except A-3 or G-5 visa holders.
Ensure you adhere to your visa requirements. For guidance on the Substantial Presence Test and your visa, seek professional advice.
Before You Go
Navigating the Substantial Presence Test is key to managing your tax residency in the US. To stay compliant and make informed decisions regarding your taxes, consider using Sarmiza. Sarmiza simplifies tracking for compliance and financial planning. Download it for free on Google Play or the App Store to manage your tax residency effectively.
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