Last Updated: November 4, 2024

Substantial Presence Test Calculator

Use the calculator to see if your U.S. days qualify you for the Substantial Presence Test. This tool is for informational purposes only and is not tax advice. Please consult a tax professional.

Enter U.S. Days of Presence

Use the calculator to check your eligibility for the Substantial Presence Test by accurately counting your U.S. Days of Presence over the required period.

Days in 2024

Days Counted

Days in 2023

Days Counted

Days in 2022

Days Counted

Total Days

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 above to determine your eligibility under the Substantial Presence Test by accurately tallying your days of presence in the U.S. over the specified period.

What are Days of Presence in the U.S.?

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.

Want your issue solved now?

Instantly Solve Your Problem

Create a timeline in seconds and start counting your days.

Hassle Free

Relax as Sarmiza automatically tracks and updates your tax residency timeline.

Try for free

Useful Links